Rural property taxes can play a significant role in promoting sustainable rural livelihoods in transition countries in Central and Eastern Europe. The guide identifies issues that should be considered by those who are responsible for the technical design and implementation of rural property tax systems. It identifies the benefits and problems associated with the introduction of rural property taxes, the relationship to other taxes and organizational constraints, and provides a checklist for introducing reforms.

It is generally recognized that the ongoing availability of good quality natural resources and skilled work force are the two central pillars of a modern economy. This fact is recognized by senior decision makers every where and especially those managing the economies of the industrialized nations. But because of historically much stronger ties to the vast Canadian land mass and traditionally a resource-based economy, people and the governments in Canada, have been more aware of the direct linkages between a healthy biophysical environment and the good quality of life.