land tax

A tax on the amount of land owned.

Cover photo
Journal Articles & Books
January 2014

Property taxation has a long history of implementation in Dar es Salaam; yet Local Government Authorities (LGAs) ability to raise revenue through property tax has remained low. This article examines various initiatives by the government to develop a functional property tax system capable of generating sufficient revenue for the LGAs. It observes that while there have been efforts to develop the capacity of LGAs in exploiting the property tax revenue source, the tax base coverage and revenue collection levels are still critical, calling for more attention.

Journal Articles & Books
December 2004

Le présent guide sur La décentralisation et l'impôt sur la propriété rurale a été préparé pour aider les administrateurs des terres qui participent à la conception et à la mise en œuvre de systèmes d'imposition sur la propriété rurale. Les institutions foncières sont de plus en plus souvent appelées à soutenir la décentralisation des services vers les collectivités locales. L'un des objectifs de la décentralisation est d'améliorer la prestation de services au niveau administratif le plus proche de ces services.

Journal Articles & Books
December 2002

Land and land reform cover a great range, both in terms of the geographical and development status of the countries considered, and of the variety of perspectives on the issues. The articles in this issue of Land Reform, Land Resettlement and Cooperatives reflect this breadth in a variety of ways. The articles range geographically from the paper addressing land and agrarian reform in Colombia, by Professor Darío Fajardo, to a consideration of the land reforms currently under way in Scotland, by Douglas Macmillan, Ken Thomson and Bill Slee.

Reports & Research
December 2010

Land Tenure Working Paper 15. This publication brings to light the existing linkages between land tenure and the realization of the right to food. It points out that responsible governance of land requires the adoption of human rights-based approach in order to develop coherent and long term solutions to improve people’s livelihoods. The document presents the legal implications of the right to food at national level and provides a series of examples on the implementation of human rights principles and obligations into land tenure systems, policies, and institutional frameworks.

Reports & Research
December 2010

This regional evaluation is based on discussions and outputs of the consultation meeting of Francophone Africa on the Voluntary guidelines on the responsible governance of tenure of land and other natural resources that was held in Ouagadougou, Burkina Faso on 23-25 June 2010. The opinions expressed in this evaluation are those of the participants at the consultation meeting and do not necessarily reflect those of FAO.

Reports & Research
December 2010

FAO (Food and Agriculture Organization of the United Nations) and other development partners are working together with countries to prepare Voluntary Guidelines that will provide practical guidance to states, civil society, the private sector, donors and development specialists on the responsible governance of tenure. By setting out principles and internationally accepted standards for responsible practices, the Voluntary Guidelines will provide a framework and point of reference that stakeholders can use when developing their own policies and actions.

Reports & Research
December 2010

FAO and its development partners are working together with countries to prepare Voluntary Guidelines that will provide practical guidance to states, the private sector, civil society, academia, donors and development specialists on the responsible governance of tenure. By setting out principles and internationally accepted standards for responsible practice and associated technical guidance, the Voluntary Guidelines will provide a framework and point of reference that stakeholders can use when developing their own policies and actions.

Journal Articles & Books
December 2003
Journal Articles & Books
December 2004

تم إعداد هذا الدليل الخاص باللامركزية والضريبة على الملكية الريفية لمساعدة القائمين على إدارة الأراضي الذين يشاركون في تصميم وتنفيذ نظم الضريبة على الملكية الريفية، في وضع يشهد تزايد دعوة مؤسسات حيازة الأراضي إلى دعم نقل مسؤولية الخدمات إلى الحكومات المحلية. ويتوقع من عملية اللامركزية هذه أن تحسّن تقديم الخدمات عبر إيكالها إلى المستوى الحكومي الأقرب من المستفيدين منها. وإذ يتسع نطاق الخدمات التي توكل بها الحكومات المحلية، فإن العديد من البنى الحكومية الريفية ما زالت تفتقر إلى الموارد اللازمة للاضطلاع بالمسؤوليات الجديدة الملقاة على عاتقها.

Reports & Research
December 2010

The Food and Agriculture Organization of the United Nations (FAO) and several development partners are working together with countries to prepare Voluntary Guidelines that will provide practical guidance to states, civil society, the private sector, academic and research institutions, donors and development specialists on the responsible governance of tenure.