Paraguay - Real Property Tax : Key to Fiscal Decentralization and Better Land Use, Volume 1. Main Report

World Bank

Washington, DC

关键词: ACCOUNTABILITY;    AGENTS;    AGRARIAN REFORM;    AGRICULTURAL LAND;    AGRICULTURE;   

RP-ID  :  37456

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This study has at its origin the landquestion in Paraguay, namely that land ownership is highlyconcentrated and has become a source of social conflict inthe rural areas where one-half of the population lives. Acentral thesis of the study is that the existing patterns ofland use and ownership, in particular, the very large landholdings (Zatifundio), are a reflection in part of thealmost insignificant land tax that is charged today on ruralproperties. Although the property (land) tax is governed bynational legislation, it is collected by the municipalities,which are constitutionally autonomous from the centralgovernment. The study thus examines municipal finances inParaguay and estimates the revenue potential of a revisedproperty tax. The study also reviews the economic rationalfor effective land taxation and the international experiencein this regard. Finally, it suggests improvements inmunicipal financial administration that are needed ingeneral and, in particular, to administer a revamped andmore effective land tax.