Paraguay - Real Property Tax : Key to Fiscal Decentralization and Better Land Use, Volume 1. Main Report
Author(s)
World BankKeywords
LATIN AMERICANMAYORS
AGENTS
AGRICULTURAL LAND
ACCOUNTABILITY
PRODUCTIVITY
REVENUE PERFORMANCE
PRIVATE PROPERTY
FISCAL DECENTRALIZATION
REVENUE COLLECTION
PROPERTY TAXES
URBAN AREAS
PASTURES
MUNICIPAL FINANCE
MUNICIPAL BUDGETS
AGRARIAN REFORM
MUNICIPAL GOVERNMENT
EXCISE TAXES
LEVIES
TAX ASSESSMENT
RIVER
TECHNICAL ASSISTANCE
LICENSES
SETTLEMENTS
TAXATION
REAL PROPERTY
LOCAL GOVERNMENT EXPENDITURES
AGRICULTURE
FAIR MARKET VALUE
NATURAL RESOURCES
POVERTY REDUCTION
POINTS
COMPENSATION
LAND OWNERSHIP
BANKS
LANDOWNERS
RURAL DEVELOPMENT
INCOME
LEGISLATION
LAND VALUE
PROPERTY VALUES
FORESTS
MIGRATION
DEFORESTATION
LAND USE
LANDS
LAND TAXATION
LAND USES
MUNICIPAL LEVEL
LOCAL GOVERNMENT
INFLATION
LAND ADMINISTRATION
PROPERTY TAX COLLECTION
LAND PRICES
SOCIAL SERVICES
FOREST
TAX ADMINISTRATION
MUNICIPAL
PROPERTY TAX ADMINISTRATION
MUNICIPALITIES
RURAL PROPERTY
CLEAR TITLE
TAX RATES
CITIES
TAX COLLECTION
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http://hdl.handle.net/10986/7713Abstract
This study has at its origin the land
 question in Paraguay, namely that land ownership is highly
 concentrated and has become a source of social conflict in
 the rural areas where one-half of the population lives. A
 central thesis of the study is that the existing patterns of
 land use and ownership, in particular, the very large land
 holdings (Zatifundio), are a reflection in part of the
 almost insignificant land tax that is charged today on rural
 properties. Although the property (land) tax is governed by
 national legislation, it is collected by the municipalities,
 which are constitutionally autonomous from the central
 government. The study thus examines municipal finances in
 Paraguay and estimates the revenue potential of a revised
 property tax. The study also reviews the economic rational
 for effective land taxation and the international experience
 in this regard. Finally, it suggests improvements in
 municipal financial administration that are needed in
 general and, in particular, to administer a revamped and
 more effective land tax.Date
2012-06-11Type
Economic & Sector Work :: General Economy, Macroeconomics and Growth StudyIdentifier
oai:openknowledge.worldbank.org:10986/7713http://hdl.handle.net/10986/7713
Copyright/License
CC BY 3.0 IGOCollections
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