Paraguay - Real Property Tax : Key to Fiscal Decentralization and Better Land Use, Volume 2. Technical Anneses
Author(s)
World BankKeywords
AGRICULTURELATIN AMERICAN
FAIR MARKET VALUE
MAYORS
NATURAL RESOURCES
AGRICULTURAL LAND
AGENTS
POVERTY REDUCTION
POINTS
ACCOUNTABILITY
COMPENSATION
LAND OWNERSHIP
BANKS
PRODUCTIVITY
LANDOWNERS
RURAL DEVELOPMENT
REVENUE PERFORMANCE
INCOME
LAND VALUE
LEGISLATION
PROPERTY VALUES
FORESTS
PRIVATE PROPERTY
MIGRATION
DEFORESTATION
FISCAL DECENTRALIZATION
LAND USE
REVENUE COLLECTION
LANDS
PROPERTY TAXES
URBAN AREAS
PASTURES
LAND TAXATION
MUNICIPAL FINANCE
MUNICIPAL BUDGETS
MUNICIPAL LEVEL
LAND USES
LOCAL GOVERNMENT
AGRARIAN REFORM
INFLATION
MUNICIPAL GOVERNMENT
LAND ADMINISTRATION
PROPERTY TAX COLLECTION
EXCISE TAXES
LEVIES
SOCIAL SERVICES
LAND PRICES
FOREST
TAX ASSESSMENT
RIVER
TAX ADMINISTRATION
TECHNICAL ASSISTANCE
MUNICIPAL
PROPERTY TAX ADMINISTRATION
MUNICIPALITIES
RURAL PROPERTY
LICENSES
CLEAR TITLE
SETTLEMENTS
TAX RATES
CITIES
TAXATION
REAL PROPERTY
TAX COLLECTION
LOCAL GOVERNMENT EXPENDITURES
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http://hdl.handle.net/10986/7714Abstract
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:10986/7714http://hdl.handle.net/10986/7714
Copyright/License
CC BY 3.0 IGOCollections
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