发展中和转型中国家的物业税改革【外文翻译】

1、本科毕业论文外文翻译外文文献译文标题：发展中和转型中国家的物业税改革资料来源：usaid作者：roy bahl财产税收征管效率国家将如何来认识，其财产税收征管效率？事实上，行政成本取决于许多 因素，包括至少收集收入的金额，资产的评估，税收结构本身的复杂性，以及 政府为建设一个健全的财产的基础设施税收征管所付岀的投资。确定为总体成 本的一个规范，并通过本标准进行国家间的比较，不是一个简单问题。一些研究已经转向跨国比较，尝试并取得总体的平均成木估计。这些研究主 要集中在经合组织国家中，有一些比较“规范”。然而，almy (2004)研究显 示，“ 每年的行政费用在2至5%的收入的范围内的往往是西方

2、发达国家。超过10%的比例是对症的问题。“ (almy,第25页)如果片面估计发展中国家和转型国家的物业税的行政费用，他/她可能已无 所获。在每一个部门，负责与房地产税收征管中的各种步骤所花费的实际金额 是成本比率的分子。分母是收集的收入量。低的比率可以说明一些行政效率， 但它也可能表明一个在税收征管的非常低的支岀。也许更可以得到从名义的测 算，这是一个假设的收集有针对性的规范评估效率，收缴率，以及其他因素的 基础上收入的一定量的成本计算。这最好是在一个国家的案例研究范围内进行 即使以价值为基础的税收管理，也不能作为一种相对有效的收入依据，这主 要是因为财产鉴定和估价的高固有的成本。与扣缴所得

3、税或增值税专用发票不 同，很少有客观证据确定所谓的物业税关系。名义的评估是必要的。此外，因 为很少能自愿遵守，收集信息的成本会较高。可以肯定的是，物业税的征收成本可以通过采取措施，增加自愿遵守，提高登 记手续，并提供一个准确的数据定期流的销售值的展性来降低，但成本仍然会 相较于一般消费税，消费税或非农就业税高。物业税在发展中国家或转型国家 的税收制度，要通过自身的特点来设计农村地区的物业税尽管他们的收入潜力低，但在很多情况下，农村地方政府财产税在规模较 小的地方政府几乎作为收入的重耍来源。它也可以用来开发一些民选的地方官 员的问责制度，为纳税人提供服务的质量。近年来，许多发展中国家重新考虑 他

4、们对农村当地政府财政收入调集系统的结构，减少这些地方政府对政府间转 移支付的依赖。但在实践中有太多变化。物业税实际上是印度的村政府收入的 唯一来源。在巴西，是从城市房地产税分离作为一个独立的税种征收的。印度 尼西亚免除坦桑尼亚农村财产不征税。如果财政分权延伸到农村的部门，甚至 一个小的收入也是重要的一环。这些税往往非常简陋，通常是面积的基础上， 甚至每一个房子的基础上，而不是一个价值的基础上，征收。收益率往往非常 低，因为税基小，因为税收通常并不包括所有的属性，同时收缴率很低。然而, 这是因为农村的房产税的管理不善，如果在确定计税依据上做出改善，可能会 增加大量相应的收入。在一些发展中国家和转

5、型国家的政府，也在重新考虑在对农地征税可能会有 显著受益。理由是在许多国家能把对农业部门的税收负担，提高到其他部门的 水平。农业户往往免征所得税，所以在任何给定的收入水平他们的劳务收入比 非农户面临着一个更高的税收负担。尤其当有大量的在农业部门就业的个人， 是一个严重的不公平。尽管上面所述，农村财产税收势必呈现和当大的挑战，从征税农业的政治阻 力,以确定如何最好地管理。rajaraman （2004年）称其为“最难税”部门的 税收。一个合理的改革方案制定和执行的农业土地税。事实上，这是在一些国 家的法律，通常分配给地方政府的收入。根据rajaraman （2004年），bahl, wallac

6、e和cyan （2008）讨论的做法，引入推定税根据土地面积和作物。这样 的征费将从不同作物的显著差净获得回报（可以说是差的土地生产率）。这项 税收可能会涉及到一定的面积大小以上所有农场。如果农业用地的全面调查到 位，并不断更新，评估就便于管理。展望物业税物业税已被误解多年，作为一个管理不好的税，在发展中国家和转型国家难 以充分发挥其潜力。在很多方面也预示了这点。政府继续忽视管理的物业税， 结果，它己经更年久失修下降。纳税人己经失去了信心，作为一个公平的税收。 是否有出路，或者是最好的办法，来集中对国民收入和消费税，以此来逐步提 升管理和提高的有效税率幸运的是，有一个物业税改革的前进方向。同时

7、这是一个值得考虑的道路， 因为物业税作为能够分散地方政府提供服务的融资来源的这一显著优势。通过 儿个“渠道”的改革，可能会导致一个显著的收入和提高税收公平。当然，这 个方法取得成功的必要条件是政府的政治意愿实现,并最终保持更好的物业税。外文文献原文title: property tax reform in developing and transition countriesmaterial source: usaidauthor: roy bahlmeasuring administrative successhow would a country come to know that its

8、 property tax administration is efficient? the fact is that administrative costs depend on many factors, including at least the amount of revenue collected , the assessment equity that is achieved, the complexity of the tax structure itself .and the investment that government has made in building th

9、e infrastructure for a sound property tax administration. identifying a norm for the cost of collections, and comparing countries by this standard, is no straightforward matter.some research has turned to cross country comparisons to try and gain an estimate of the average cost of collections. these

10、 studies have mostly focused on oced country and have given some comparative “norms". however, as almy (2004) indicates, ".annual administrative costs in the range of 2 to 5 percent of revenues often are achieved in developed western countries- ratios in excess of 10 percent are symptomati

11、c of problems： (almy , p. 25).if one went through the exercise of estimating administrative costs for the property tax based on evidence from a cross section of developing and transition countries, s/he might learn little. the numerator of the cost ratio would be the amount actually spent in each of

12、 the departments charged with the various step in property tax administration. the denominator would be the amount of revenues collected. a low ratio could indicate some efficiency in the administration, but it also could indicate a very low expenditure on tax administration. perhaps more could be g

13、ained from a notional determination一that is, a hypothetical calculation of the cost of collecting a given amount of revenue based on targeted norms for assessment efficiency, collection rate, and other factors. this could best be done in the context of a country case studyseven if a value-based tax

14、is well administered, it will not come off as a relatively efficient revenue collector this is mostly because of the inherently high cost of property identification and valuation. unlike income tax withholding or vat invoices, there is little objective evidence that can be called on for determining

15、property tax liability. notional assessment is necessary. moreover, collection costs can be high because of low rates of voluntary complianceto be sure, collection costs for the property tax can be loweredby taking measures to increase voluntary complianee, by improving registration procedures, and

16、by providing for a regular flow of accurate data on the sales value of propertiesbut the costs will still be high by comparison to general consumption taxes, excise taxes or taxes on payrolls. the place of the property tax in the revenue system in a developing or transition country will need to be j

17、ustified by one of its many other desirable characteristicsproperty taxes in rural areasdespite their low revenue potential, there is a strong case to be made for rural local government property taxes. this is virtually the only significant source of revenue open to smaller local governments. it cou

18、ld also be used to develop some accountability of elected local officials to taxpayers for the quality of services provided in recent years, many developing countries have rethought the structure of their system of rural local government revenue mobilization with an eye toward making these local gov

19、ernments less dependent on intergovernmental transfersthere is much variation in the practice. the property tax is virtually the only source of own revenues for indians village (gram panchayat) governments. in brazil, it is levied as a separate tax from the urban property tax. indonesia exempts most

20、 improvements in rural areas tanzania does not tax rural property at all. if fiscal decentralization is to extend to the rural sector, even a small own source revenue is an important part of the equation these taxes tend to be very primitive and usually are levied on an area basis or even a per hous

21、e basis, rather than on a value basis the yield tends to be very low because the tax base is small, because the tax roll usually does not cover all properties, and because collection rates are low. yet, this poor administration of the rural property tax suggests that relatively small improvements in

22、 identifying the tax roll and in valuation could potentially add large proportionate increases to own source revenuesgovernments in some developing and transition countries also might benefit significantly from rethinking their approach to taxing agricultural land. certainly there is justification i

23、n many countries for bringing the tax burden on the agricultural sector up to the level found in other sectors. agricultural income is often exempt from income tax, so non-farm households at any given income level face a higher tax burden on their labor income than do agricultural households. this c

24、an be a particularly egregious inequity when there are large numbers of (above subsistence) individuals employed in the agricultural sectorthe above notwithstanding，rural property taxation is bound to present considerable challenges, from navigating the political resistance to taxing agriculture, to

25、 determining how best to administer a tax on what rajaraman (2004) has termed the "hardest to tax" sector. one reasonable reform option is to adopt and enforce an agricultural land tax. in fact, this is provided for in the law in some countries, with revenues usually assigned to subnationa

26、l governments. an approach, discussed in rajaraman (2004) and in bahl, wallace and cyan (2008), is to introduce a presumptive tax based on land area and crop. such a levy would capture the significant differential net returns from different crops (and arguably the differential productivity of the la

27、nd). all farms above a certain acreage size could be subject to this tax. assessment would seem manageable, if a full survey of agricultural land was in place and kept up to datethe way forward?the property tax has been maligned for years as a badly administered tax that has not lived up to its potential in developing and transition countries. in many ways, the prophecy has been self-fulfilled. governments have continued to neglect the administration of the property tax and ravaged its base