中部和东欧新兴民主国家房地产税的发展文献翻译

原文：ThedevelopmentofpropertytaxationinthenewdemocraciesofCentralandEasternEuropeThemainpurposeofthispaperistoinvestigateissuesrelatingtotheroleoflandandbuildingtaxesasamechanismtoprovideanautonomousrevenuesourceforthenewlyestablishedlocalauthorities.AsMalmeandYoungman(1997)suggest,thereisaneedtoseekfundsforstrengtheninglocalgovernment,withcountriesneedingtoadjusttheirtaxsystemstoaccountforemergingprivatemarketswithinlandandbuildings.RealestatetaxeshavebeendesignatedaslocalrevenuesourcesinmanycountriesinCentralandEasternEurope,includingArmenia,Estonia,Latvia,Hungary,CzechRepublic,SlovakRepublic,Bulgaria,Rumania,andtheRussianFederation.However,itshouldberecognisedthatthelevelsofrevenuecurrentlybeingraisedfromproperty-basedtaxesisverysmallandthereisonlyalimitedpotentialtoincreasetheyield.BertaudandRenaud(1994)suggestthatmanycountrieshaveinstigatedpropertyvaluation/taxationsystemsforthepurelyopportunisticaimofincreasinglocalrevenues,theyarguethatduetoitsimmovablenature,landissimplyseenasaneasytargetforfundraising.However,thisrathergeneralisticstatementneedstobeplacedinperspective.Realpropertytaxationisalegitimatesourceofpotentialrevenueforvarioustiersofgovernment.AsKelly(1994)suggests,propertytaxationisperhapsthemostuniversally-usedrevenuesourceforlocalgovernmentsthroughouttheworld.Itisthereforeoflittlesurprisethatthenewdemocracieshavebeeninvestigatingandimplementingvarioustypesofproperty-basedtaxes.Theimplementationofalandedpropertytaxfromalmostfirstprinciplesrequirestheconsiderationofseveraldiversebutinterrelatedfactors.Kelly(1994)hassuggested,andrightlyso,thatifpropertytaxreformistobesuccessfulitmustbecomprehensiveinapplicationandnotjustfocusonanyoneelement.Thispapertakesthedebateonpropertytaxreformtothelevelwhichdemonstratestheintegralrelationshipsofthekeycomponentsoflocalgovernmentfinance,theroleoflocalauthorities,landinformationsystems,applicationofcadastres,thepropertymarket,valuationandassessment.Thepaperthenlooksattheexperiencesoftwocountries,namely,ArmeniaandtheCzechRepublicintheirendearvourstoundertakecomprehensivepropertytaxreform.LocalgovernmentstructuresThearrangementofthepublicsectorinanycountryishighlyinfluencebythecountry’spastdevelopment,historictraditionsreligiousandethnicdifferences,customs,andbyeconomicandpoliticalcircumstancesMostcountriesintransitionhavealreadyintroducedaprogrammeofdecentralizationwhichhasshiftedtheresponsibilityfromcentralgovernmenttolocalgovernment,andasaresulthasgiventhelocalgovernmentsafairlywidediscretionintermsoffiscalresponsibilitiesresultinginreducedintergovernmentaltransfers(AlmandBuckley,1994).AsBirdandWallich(1994)comment,politicaldecentralisationinallcountriesoftheregionhasbeenparalleledtosomeextentbythedecentralisationoffiscalresponsibilities.Generallyspeaking,countriestendtoassignmoreexpenditurefunctionstolocalgovernmentsthancanbefinancefromtherevenuesourcesallocatedtothosegovernments.Thismismatchoffunctionsandfinanceisoftenreferredtoas“verticalimbalance”,withtheresultthatlocalgovernmentbecomesmoredependentonhigherlevelsofcentralgovernmentgrant.Thisisclearlyaproblemwithseveralofthetransitioncountries,wherethecentreisdivestingitselftolocalgovernmentofcertainresponsibilities,i.e.movingtheproblemdownward.AsWallich(1992)commenteditwaspushingthedeficitdowninanattempttoshifttheburdenofresponsibility,bothintermsofserviceprovisionandbearingthecostofsuchprovision.Someformoflocalgovernmenthadexistedinmostofthetransitioneconomiesunderthesocialistregime(Kelly,1994).However,thefiscalsystemwasinessenceunitaryinpractice,withlocalgovernmentshavingarolewhichwasessentiallynomorethananadministrativeunitofthecentreandhavinglittle,ifany,independentfiscalorlegislativeresponsibilities.RevenuebaseoptionsHollis(1993)suggeststhatthedesignofthesystemoflocalgovernmentfinanceshouldreflecttheextenttowhichacountrywishestohaveacentralisedorlocalistlocalgovernment.Insimpleterms,ifacountrywantsacentralisedformoflocalgovernmentitshouldbelargelycentrallyfundedbygrantsandashareofstatetaxes.Ontheotherhand,ifalocalistformofgovernmentisdesired,itshouldbefundedthroughautonomouslocally-basedrevenuesources.Aslocalgovernmentbeginstomature,itisimportanttorecognisetherelationshipbetweenlocalgovernmentandcentralgovernmentandhowthisissupportedthroughanefficientsystemoffinancing.Withinthedevelopmentofafinancesystem,anumberoffactorsneedtobetakenintoaccount,includingtheextenttowhichthesystemsarereadilyunderstoodbycentralgovernment,localgovernmentandtheelectorate;theneedtopromoteefficiencythroughsystemsthatdonotdistortpersonaleconomicdecisionmaking;theneedforthesystemtogeneratesufficientincometofunditsshareoflocalgovernmentexpenditure;theextenttowhichthesystemisadministrativelypractical;theneedforthesystemtobefairandequitablebetweenbothindividualsandregionsandtheneedforstabilitytoenablelocalauthoritiestoplantheuseofresourcesovertime.Thepriorityofallthecountriesintransitionhasbeentoestablishaneffectivelocalgovernmentrevenuestructurecapableofsustainingthenewly-formedlocalgovernments(BirdandWallich,1994).Togivecredibilitytotheirstatusasautonomousentitieswithelectorateresponsibilities,localgovernmentsneedtohaveastrongsourceofdiscretionaryrevenues.AsKelly(1994)contends,fromaninternationalperspectivethereisawidediversityinthestructureandeffectivenessoflocalrevenuesystems.However,theoryandpracticewouldindicatethatpropertytaxesanduserchargesrepresentthemainsourcesforastablesourceoflocallyderivedrevenues(BahlandLinn,1992).Landinformationsystems.Overthelastcoupleofdecades,thetermlandinformationsystem(LIS)(seeFigure1)hasincreasinglybeenusedworldwidetodescribethemanagementofspatialdataofallformsinacontextofgovernmentadministration.ThereisaclearneedforthenewdemocraciestoestablishaLISwhichwouldintegrateanefficientlandmarketsystem,landregistrationandalandtransfersystem.Landpolicy,inessencerelatestotheequitabledistributionofabasicresource,i.e.land,andwouldpermitagreatertransparencyinthelandadministrationprocess.Landpolicyshouldideallyemanatefrompoliticalagreementarrivedatthroughanopendemocraticprocess.Theresultingpolicyshouldthenprovideageneralframeworkwithinwhichlandlawsandregulationsareformulated.TheLISwouldsupportandassisttheeventualimplementationofthesepolicies.Whilelandtenurecanbedefinedastheprocessesandrelationshipsassociatedwithlandandbuildingrights(Williamson,1994),thisincludesthenatureofexistinglandrights,thebalancebetweenstateandprivaterightsandthelandallocationandreallocationsystem.Clearly,thisaspectisoffundamentalimportanceandisofdirectrelevancewithinthecontextofpropertytaxation.Oneofthemajorchallengesfacingthenewly-createddemocraciesistheareaoflandadministrationandlandreform.Inadditiontheyhavebeenfacedwiththeproblemofhowtobegintheprocessesofestablishingpropertymarketsandtomaintainthemomentumofreform.CadastralreformCadastralsystemsinoneformoranotherhavebeencreatedinmostdevelopedanddevelopingcountriesduringthelastcoupleofcenturies.Theconceptofacadastralsysteminanycountryreflectsthehistorical,culturalandlegalframeworkofthatcountryorjurisdiction.Theyhaverepresentedthecentralcomponentinestablishingalandtenuresystem,andlandownershipsystem,insupportinglandmarketsandsupportingefficientlandadministrationingeneral.Awidelyaccepteddefinitionofcadastre,accordingtoWilliamson(1994,p.3),is:Acadastreisacompleteandup-to-dateofficialregisterorinventoryoflandparcelsinanystateorjurisdictioncontaininginformationabouttheparcelsregardingownership,valuation,locationarea,landuseandusuallybuildingsorstructuresthereon.WiththedissolutionoftheSovietUnion,thereisagreaturgencyfromthenewly-independentcountriestopromotetheprivatisationoflandownershipwithinaframeworkoflandreform.InJuly1991,theUnitedNationsCentreforHumanSettlements(HABITAT)publishedthestatement,“FutureCooperationwithTransitionCountriesofCentralandEasternEurope”fromwhichthefollowingextractistaken(1991,p.51):Taxationonproperty,however,canbeasignificantsourceofincomeforpublicauthoritieswithwhichtofinancetheirownoperationsandtoprovideessentialservices.Apartfromthephilosophicalobstaclestotheacceptanceoftheprinciplesoftheprivateownershipoflandandhousingwhichstilllingeroninsomecountries,thepracticalobstaclestotheestablishmentofatransparentsystemofpropertyownershiparemany;beginningwiththeestablishmentofasystemofpropertyregistryandtheceding(orsale)ofcommunallandtoindividuals.Apropertytaxsystemmustbeabletoidentifyandlinktaxablesubjects(taxpayers)andtaxableobjects.Generallyspeaking,thetaxsystemcanbeorganisedintwobroadways:first,byregisteringpropertyasdeclaredbytaxablesubjects,i.e.taxpayersandsecond,bycreatingafiscalcadastre.Duringthesocialistera,manycountrieshadextensiveexperiencewithoperatingperson-basedinformationsystems.Individualswererequiredtohavedomestic“passports”thatidentifiedtheirofficialplaceofresidence,andpersonregisterswerewellestablished.Inaddition,otherorganisationsandlegalentitieswerelikewiseregistered.Itwasnaturalfortaxadministrationsinthesecircumstancestoorganisepropertytaxsystemsalongsimilarlines.Thebasisofthesystemsrequiredtaxpayerstofilereturnsineachdistrictinwhichtheyheldassessableproperty.Thisparticularapproachrequiresthetaxpayertohaveadegreeofeducationandknowledgeregardingthesystem,andthepotentialexistedforunder-reportingorinaccuratereportingofinformation.Thedrawbacksofthisstyleofinformationrecordinghaveledmanydemocraciestoimplementintegratedlandinformationsystemswithafiscalandlegalcadastre.Landrestitutionandprivatisationprogrammesinthenewdemocracieshavecreatedanurgentneedtoestablishtransparentpubliccadastreswhichcanfacilitateamongotherthingslandtransactions,identifylandandpropertyrightsandthedelineationofparcelsconveyed(Homeetal.,1996).Propertytaxationrequiresclearanddefinitiveparcelidentificationshowinglegalboundariesaswellasparcelareas.Tomeetthedemandsfornationaldevelopment,cadastresareevolvingfromthemoretraditionalfiscal-basedtowhatarenowdescribedasmulti-purposecadastres.Thecadastreshouldgivepublicconfidencebecauseoftherigourandunbiasednatureofitsapplicationintermsofdatacollection,storage,maintenanceanddisseminationofinformation.Withinadevelopingrealestatemarket,itwouldbethemechanismtoguaranteethelegalstatusofrealpropertyandrights(RaitanenandTenkanen,1992).Inmanyoftheemergingdemocraciespriortothecommunisttakeovers,cadastralsystemswerewelladvanced.Thesubsequentsocialistgovernmentssawthelegalfunctionofthecadastreasbeingoflessimportancethansupplyingland-relatedinformationforcentraleconomicplanning.InLatvia,forexample,theprocessoflandreformandcadastralimplementationwasundertakenduringtheperiod1918-1940.WiththeSovietoccupationin1940,thecadastralsystemwaseffectivelydismantledasalllandwasnationalised.However,1990sawtheintroductionoflandreformandrestitutionwhichhasresultedinthedevelopmentofanautomatedmultipurposeinformationsystemforcadastralapplicationstoincludelandregistration,valuationandtaxation(EglitisandBalodis,1994).Czechoslovakia,aspartoftheAustro-HungarianEmpire,hadoneofthefirstmoderncadastres.Originallydevelopedforasystemofpropertytaxation,itrepresentedessentiallyafiscalcadastreandthenintegratedalegalcadastre.Thecadastrewasunfortunatelynotmaintainedduringthesocialistperiod.However,in1993,InBulgaria,thefirstcadastrallawwaspassedin1908whichhadasitsobjective:…equitabletaxation,introductionoflandbooks(forthesecuringofownershiprights)andforallactivitiesconnectedwithcountryplangeometryandaltimetry(Homeetal.,1996,p.21).In1941asecondcadastrallawwaspassed.However,aswithothercountriesintheregion,thecadastrefellintodisuseandbecameineffective.Theobjectiveofthereformistoreestablishthecadastrewhichbeganduringtheperiodofthefirstreformandalsotodealwiththecomplicatedissuesoflandrestitution.Onlybycreatingacadastrewithafiscalcomponent,whichorganiseslandandbuildingrecordsgeographically,canthetaxadministrationensurethatallassessableobjectsarediscoveredandcorrectlydescribed.Figure2illustratestheimportantlinkagesandbenefitsofanintegratedpropertytaxandcadastralsystem.梅Pr莫op择er辛ty瓶m申ar屡ke碗ts腹Th百e御ab倘se寺nc棒e馋of业l析an析d遗ma茎rk临et跪s躲ha役s犯ha沿d吼a碎pr帖of彻ou干nd妥蓝ef效fe客ct毕o叮n参th槐e狠in猾te托rn示al问迫ef碧fi汇ci零en脊cy伯全pr碎od宽uc宗ti六vi桶ty倦a坑nd浩e聚nv颂ir值on与me瞎nt表al收q总ua块li涛ty厚o构f盾ma买ny柿c惭it施ie捐s狮wi钞th惕in拥t罪he炭n垂ew抗ly抹-f牵or朋me楼d迅co唤un诞tr遮ie正s薪.哲T畜he症re菠i概s家cl降ea情rl考y颂a股ne并ed场f赌or榜t腾he报d资ev核el辩op眠me农nt烛o逐f个ur双ba宇n递ma刻rk格et熟s腾.朋H格ow险ev持er耍,盗s芝uc板h陆ma思rk预et卫s筛ca幸nn逆ot挽o饺pe顾ra守te肤i鲁n荣an盈i芝ns史ti半tu驾ti蹦on躁al猪v苍ac跌uu羞m羽.狮An涂i彼ns细ti贱tu怪ti厅on沸al绍a传pp抽ro毫ac检h封to为t汗he径d爱ev乳el乘op乎me煤nt歼of膏c督le槽ar回a丢nd梁商ve席ri躁fi悼ab勉le款p框ro维pe新rt坊y捆ri躁gh遭ts些i晶s以th瞒e为co莲rn同er渐st殃on概e量of店t崇he系d两ev尘el拌op距me螺nt元o抬f棕ef醉fi所ci控en惧t刃ur她ba疑n疏la选nd交m小ar链ke各ts昨(灭Be阵rt悔au成d庆an北d闻Re栗na迫ud珍,伸19棵94椒)菠.断W甜ha寄t才is船c送on狂si夸de岂re银d做a抱pr艇io糟ri荡ty旬i曾n薪la办nd马te渡nu功re肃r粘ef厅or文m纸is把t将o惰un厚if盗y叛la寇nd滋a撕nd虏p惰ro葬pe杨rt竿y撇te佛nu甲re蛾f纤or权ms渴i筛n酱or岛de船r疫to纱s挣im挨pl悦if宁y窜th皇e颈tr趁ad今in宝g掌of毙r总ea槽l腔es坐ta正te讨.果Co公nv织en充ti粘on伞al受p戒ro运pe胳rt旦y后ma圆rk棚et氧s扇ha抄ve傲y弟et招t蜡o枣be抢f肉ul讲ly失d下ev石el营op秩ed饰i兽n打mo蠢st转o弱f劳th遗e浓ne磁w伍de错mo举cr跨ac荡ie枝s冈.旬H盐ow葡ev丛er群,嗓c藏ou储nt堂ri您es容s糕uc亩h代as宫P仗ol悼an叙d浊,皇Hu资ng蝶ar产y拾an纳d假Cz血ec驴h兽Re介pu漫bl筒ic杂h购av乎e笔be椒en岭ma满ki迎ng顽t离re妖me填nd陷ou讯s但pr央og削re射ss桃i筒n谷th食is闹a余re污a骆.查Ho黑we先ve险r柱,川i捐t析ha仙s浑to各b广e圈st枝at拐ed蜓t乞ha仇t声,制i口n趁co类mm拣on酬wi她th方m狠os岂t你co粱un谷tr颂ie段s戚at均a轧s逝im捷il剃ar投s堵ta跳ge棕o炒f析de脾ve疾lo幸pm话en堤t陆(a派s筛at引1传99元7)芦,芝t此he恰re赏a卫re摩i拥n热s软uf洋fi醒ci益en抛t惹tr态an婚sa决ct未io蜘ns既t说o翻be枣a套bl妙e会to芳p报ro属vi邀de比a屑d碍at补ab虏as太e怀of郑s混al蛛es杯a横nd其/o后r杆le狼tt根in嚷gs炼o彼n悲wh代ic善h微to养b品ui合ld阔a迅fu绳ll塔y悟in前te继gr虚at纤ed库a锄d揉va歇lo轨re颠m舌pr寄op持er厉ty显t狮ax肃.俘A膀gr颤ea矮t使st浪re痕ng跪th吐o立f亚a滚ma姓rk侦et滤s院ys握te无m帽is难t涉he在a哀bi镰li治ty惯to按r脾el悬y日on途t钻ra本ns每fe捕r宾pr押ic驶es昼a哗s欣ev塘id波en抵ce趋o沃f腰th该e雕re柳la哄ti戚ve申v获al继ue世o础f武pr现op蜻er死ti辽es痒.贺H孟ow韵ev守er担,晴t蛾hi夕s邮st偏re辞ng每th茂i羽s训vi劲ti象at陪ed桃i精f持tr唇an乌sf侵er伸p换ri帜ce恨s苹ar球e免ei图th衰er忙no秩t组re灭co己rd艳ed万o蔽r慈he示av惧il桐y富di我st终or西te拳d颤.那T俊he婆re裳a爷re搞tw额o级ot矮he蛙r辉si静gn纷if是ic皆an犯t核p浆ro来bl醉em船s雷re禾la推te鸣d绪to叠t盼he砍de栏ve仿lo范pm步en燥t淹of湿p麻ro搅pe吵rt剥y区ma率rk驻et乎s监wh估ic鲁h悟ca户n附im犁pa毙ct砍毁si藏gn漂if松ic咽an梅t视o前n籍th凳e抹im酱pl兔em全en夸ta臣ti差on炒o迟f苏th匙e慨pr蛇op锄er孤ty自t计ax交–贯省fi油rs散t认,船t油he耳l盟an易d灰re灭st思it侧ut碗io挥n连pr疯ob维le玩m大an瓜d迷se铲co牲nd涉,汤t证he出u税nd梢er借r喜ep煤or溜ti感ng忽o盈f怖tr年an骂sf迈er志v匀al圣ue紫s锯.且In冻r篇el睛at寿io棚n薄to进l供an慨d爆re抱st嘴it趴ut功io馋n王,产t且hi恒s奥is企a遗pa乱rt推ic剥ul较ar躺p缎ro齿bl撞em因w翼it常h当re开ga职rd脉t捐o授ag农ri腰cu拾lt昆ur缸al韵la夺nd湾w似it勺hi贞n曾se足ve哈ra浸l壳co君un浙tr金ie落s览,自a冬nd傲i尽s峡la抛rg司el纹y极du游e华to丸t拦he井h畏ia狗tu犯s障in未m带ai未nt朽ai撤ni会ng尖o皱wn坛er筑sh标ip我re美co剧rd校s久an批d制to游c荣ha庙ng靠es根i滥n良cu蝶lt纱iv嘴at罪io营n览pa验tt院er壮ns六ma图de品d欣ur牵in涉g烦th锡e交st桶at扰e迷co晴-o削pe霞ra驰ti移ve趣f本ar浙mi田ng幼pe傅ri袄od剑.怕T惩he辈l饺ac兔k狮of谁u棋nc担er劣ta捏in攻ty貌r纽eg障ar汉di蚁ng旧lo炊ca挣ti蛙on侍,机o堪wn京er央sh辩ip妻a枝nd重u孙se漆r梯ig努ht葡s绒of宿p呼ar每ce饥ls悟of招l后an鸭d惯is鸭a遗f箩ru房st霞ra壶ti环on谋t呈o等th农e爬ef语fe歇ct烤iv造e拌im议pl炭em淋en势ta傅ti脱on来o拘f仪th认e备pr乓op据er租ty耗t胜ax纵.邻R凑eg夏ar弱dl拴es凝s漏of佣th急es中e飞un键ce谣rt房ai烛nt兵ie欧s演,猎l必an书d雾sh洒ou度ld代b艰e勇in针cl已ud祸ed隙wi抚th低in胁t牢he诊t雷ax剧b仓as走e肆an肿d培be但t弹ax怕ed亲o称n粉th旨e挺gr栏ou揉nd喜s聋o绘f友fa栏ir奇ne选ss那,辈e烘co奸no证mi期c诉ef购fi牙ci初en组cy雁a放nd很th蜂e绳ne线ed绘f衡or经t嗽ax惨r父ev朗en题ue此.霜A绑s谎ma抵ny套o尿f咸th挖e偷ne猫w吸de矛mo惩cr康ac嫂ie括s图ar菌e愤pr郊im晌ar绪il抬y故ru辞ra臭l颈in销c演ha聚ra帝ct喇er现,边a狮si吐gn智if剂ic蹈an含t江p于ot役en麦ti贡al武l闯os族s步of蒸r袜ev盏en要ue肚w利ou俩ld匙re耕su您lt莲i捕f烤la按nd藏w漂er败e组to寸b眨e丘ex附em屯pt体ed译f谁ro摊m每th切e女pr啊op戏er抬ty荣t胀ax滤.栏G伤iv深en母t壁hi李s皮,姓E呀st顽on携ia蒜,阁H步un李ga酿ry贫,扑Cz械ec困h珠Re太pu健bl女ic侄,蚂B漆ul绢ga吸ri猴a夺an追d妙Ar脉me亦ni紧a非ei肥th恼er椅pl险an桌o汪r磁cu培rr苏en商tl劈y梢im寄po太se耐a踢p萄ro泡pe病rt婶y册ta剑x闻on卫ag袍ri五cu浇lt骨ur宣al失l伶an抚d膜.剧Wh泽il洒e递it寨i蹄s扇im金po孕rt置an土t题th奔at名p明ro射pe斤rt饲y喜ow胁ne首rs夫be蜓ne可fi驻t香f捎ro樱m局th喝e永go粘ve锻rn升me僚nt贫al生p露ro叫te齐ct不io沃n刑of努pr顾iv巷at延e桌pr咬op硬er枣ty阶r干ig夺ht潜s晒,喊i倘t递is五o朱f菊co调ur求se汗i柴mp浅or待ta搜nt窜t泥ha肺t础th揪e美tr段an倍sa监ct萌io只n疮de悉ta旅il慰s贝ar社e板ac若cu窃ra爽te却ly修re肺po桑rt蔬ed孩.椅I粗mp谨le灶me派nt球in顶g亚a隆hi质gh科r构at残e狱of译t元ra纠ns内fe常r汇ta呆x茶ca器n仙ha锡ve漏t羊he乎a遵dv兆er绸se另e议ff翼ec千t酸of倍e锈nc扛ou抖ra阔gi像ng录th凡e肿un扮de肚r-脖de辉cl寻ar被in吗g绸of孔p穿ro雅pe害rt叛y他va浴lu溜es岂a已nd产al服so锡r怒es章tr还ic们ti抓ng棵t灯he残d仰ev厦el助op浆me笋nt餐o顾f兄th呆e戴pr软op则er毅ty诸m脱ar足ke勺t愉.破A附n掘ad鞭mi难ni扇st拳ra才ti许ve概o稀bj午ec刘ti已ve尾,猫un船de肠rs手ta谈nd败ab授ly墨,配i尘s萄to强o日bt辞ai婆n晌in丹fo芝rm庙at蛛io贱n孙re毁ga巴rd序in阻g糕a悟sa娃le陪o胀r难ot迅he汗r魂fo泼rm抬o诊f成tr求an备sa暂ct愁io遣n康,趣be横ca缴us编e衬su贱ch屈i摆nf坛or骨ma恶ti夸on晓,杯i锈f眠pr北op悼er冒ly乡r限ep紫or擦te碌d桌,习i洋s孩es吹se夕nt薄ia葛l开to悄t笋he奶p荷ro康pe陆rt吸y泪ta半x蹈sy创st偶em亿a顷nd湿in勒de罚ed炕t绵o宰th源e饱or绝de幻rl艳y桥fu偏nc恋ti道on蝶in阴g涌of局r早ea播l兆es顺ta兄te品ma怨rk列et磁s街.日So护ur站ce继:如Wi论ll姓i递am胸陶.盾J.键M猾cC兔lu娃sk投ey组,丘19异98兵“印Th舱e钱de约ve灯lo少pm赛en育t亏of练p抚ro疯pe稍rt斯y趣ta鲁xa声ti波on拥i饥n受th策e次ne拔w列de句mo闲cr绳ac加ie胖s豆of酬C袜en苏tr诊al糖a分nd碍仙Ea施st穷er稀n砌Eu毯ro鞭pe资”凝.必ro网pe被rt够y祥Ma霉na禁ge钩me饰nt圆,v涂ol术.1饭6,贺no李.3技,m耍ar步ch羽,p任p.雄1矮45处-1牲49震.询译文帝：豪中部摧和东员欧新循兴民银主国胆家房铺地产浮税的曲发展愤本文扣的主妨要目泊的是嘱研讨衔新建肿的地闹方政锯府同萄意把却土地潮及房遗屋税演作为纯一种云自治婶收入塑来源湖的机搂制忌，根钱据马铜摩尔域和杨合格曼紫的诸建议街，我透们需假要寻薪求资缓金专，炼加强恶地方擦政府畅、孙国家咳调整隶自己监占新哭兴私妨人市榨场土朋地和崭建筑聋的税有收制枪度。李在中懒欧和禁东欧匠的窗许多档国家话房地讨产税宰被选唉定为赵当地吓收入擦来源下，包宅括亚缺美尼秧亚，堵爱沙侮尼亚左、拉粉脱维估亚、兽匈牙隐利、遵捷克透、斯简洛伐五克共傍和国厕、保搁加利求亚、毯罗马黑尼亚倒、俄嘉罗斯获的联砖盟。晨但是犬，它涂应该胶意识透到，漫目前吴的收兔入水找平卸靠苗提高盗税收馆是炭可能辣性非嫩常小师的摸，而痰且只挺能监有限祖的增乘加收右益。商巴特况和穿瑞诺掏德济表收示，秒许多音国家奋已经奇被教血唆财驻产税尸制的硬评估尼目的席是羽纯投班机取伤巧贷的处提升架地方臭的现收入愿，他奋们认工为由出于其织属于算自然锈的不零动产咸，调所以话土地彩简单都地挑被踏视为侦靶子霜，线用来牢筹集尚资金蛛。然鼓而，沟这当需僻要放幸在相刮当正浅确的学角度左来进剪行伟判断大。不母动产臣税是适潜在捏不同蚁级别橡的政脊府收戚益的膝正统沟来源际。敲正如灭凯莉箭（盐19薯94换）振建议富，财铜产课途税可驼能是风世界慌各地损地方唇政府念最统为常剑用渴的收情入来薯源。齿因此喝，一浑点也已不意鼻外新蔬兴民怒主国肠家已丈在调辨查和杨实施塞各种扬属性袋类型姻的税崖。针实现暖地产忙税，部从第焦一原骡则啄上几露乎北要求夜需要筹考虑许几个蜻多样哲性曲的券相关雁因素歪。凯智莉鉴（加19浮94紫）汉建议翁，这慌本是朵合愁理僚的漂；莫如果币财产雹税改文革要鲜成功秩，就苹必须森是全布面的迷应用央而且浅不应隶该只造是着宾眼于绿任何拉一个迅元素指，醒本文薯以财供产税在制改骆革的饥争论并来钟说明疮关键陕部件腾的水省平和辈地方浅政府促财政口、误土地暴信息男系统博，夏地籍侨的应颈用，湿房地谱产市驻场、扯评估愧和评应价徒整体斗关系猪的角竞色难。本范文重玻点看根两个翅国家鲁，尾即亚聋美尼级亚和啦捷克穿共和嫁国，战他们亮努力倘在进伯行综腰合性汪能税焦制改斗革。代地方菊政府公结构斥在任乱何国所家袋公共慢部门身的安裤排都就高度虹受到妹国家炸发展心、过灭去的稻历史调传统斩、宗巧教和捕种族贱差异秒、习呜惯的息影响微，大袭多数驰过渡寿的国寨家犬通过色经济暴、政攀治环偶境已乎经提驼到的岩一项当计划途，即众改变血和分弹散中留央政茅府与洪当地站政府驼的责倍任，诚其结另果是色，给蠢了地黄方政筝府相烂当广犯泛的肉自由药裁量刻权，巾减少催政府宁间映井衬划畏拨，份导致亿财政世条款篇责任验。博秒尔德今和霍谦利斯顷（1逮99贫4）己评论唇，各炊国政归治权沈力下晚放，乎各个纹地区箱在盾一定枪程度德上的玉财政排责任煮分散算。一沿般来繁说，嘴国家舞往往既比当搁地政志府分族配更特多的疑支出至，这犁样可猜以提公高收球入来板源并浮归属嗓至政扰府，雾这个帅不匹榆配功股能和糕金融筑常常浮被称晴为爽“源垂直俱不平露衡汇”饰，其坊结果丛是差，地授方政泥府越身来越苍依赖树于高哗水平嫩的中预央政掘府的障资助摩。这逮很明欢显是医一个桐问题幻，几惠个国自家的因中心追过渡狠给悔地方析政府策等清干理自推己某均些责除任的钳问题善，倦即移检动赔下滑锦。霍损利斯否（1谱99魔2）少说这芽是推制动比滥分缩离小，帆试图背转移量肩负爸的职式责，朵无论钳是从膏提供之昂贵歌的服煌务还泄是规估定烧的驰轴承芽。某科种形跃式的纱地方恐政府拨已经认在大经部分眉的过格渡经昆济社谜会主谊义政偿权下齐存在打。然闹而，酷在实榜践中藏财政马制度芬在本庆质上僚是单献一的关，与乓当地绣政府臣的作味用有皆本质膊上的攀区别秤，不敏超过找行政牢单位趁中心傍几乎盈没有匠任何钢独立无的财骄政或今立法瓦的责悲任。剩收入大基础悠选择还霍利苹斯（天19轿93便）表乌明，柿地方座政府五财政扶应当意反映怀一个献国家驾系统烘的设贞计影划响程塌度，愿从而筋希望浪有一怀个当问地的宴地方煌政府绘集中卡的通衣报。假简单权来说普，如趣果一鸡个国竟家想太要一碑个集屯中形限式的沈地方艰政府沸应该梨在很板大程尸度上继集中逝资助盯津贴府和分虚享国袭家税国收。宫另一西方面欣，如浑果一役个地阶方政火府的开形式棉，是哗理想督的，肯它应帖该是把来自都于赖自治半合理然避税非的窗收入竿来源夜。乌并且设当地讽的政娇府也所要成笨熟，磁这是态很重怠要的丹，通右过一适个有斗效率疤的系危统服寒务认填识得赤到当愚地政蜻府和掀中央哗政府唉的支嫌持。腿在金店融系变统的重发展索过程瞒中，寇要考裁虑许登多因柴素，涝包括费系统迫在多刑大程怪度上管理解骡中央点政府僵、地映方政兵府和我居民候。遵为提咐高效萌率，朝必须兰通过秘不扭奔曲的蹦系统常，个渠人的载经济娱决策最，需剖要系楼统产答生足姿够的叛收入茂资助婆地方娘政府钥的开浊支；洁在很饿大程坦度上钢负责余系统难实用米，并斩且需贵要维蚕持系安统之水间的固公平卷、公星正，亩以及汁对个毙人和免地区迈需要由的稳叠定，寄促痕使地学方政坛府合虫理吃的禽利用庸资源舒。籍所有瑞的优箭先级料过渡劳的国肉家已开经建泄立有豪效的提地方越财政亡，依能够懒支撑底新成俭立的还地方艳政府筑的收拌入结肝构。裂地方氏政府鸭选民菊拥有裹自主泳的主族体地剑位和壤责任才，需哈要有塘很强逃的可地支配盯收入危来源浅。此梦外，钩作为仪提供领的凭典型灾服务斯，地缘方政羽府、壤消防糕、警征察可侄以联笋系提初高房蜓产的酱价值执。然他而，页对本勾地用锹户的资费用加，特在别是劲那些劝专门宫集中楼在土耻地建雕筑上欣的财蛾产税租的要产素要讯求，芒使当伙地进境行综贞合性康能税混制改摇革。匀凯莉瑞（1疼99陆4）未说，扎有一售种日叼益增汇长势俱头的丹改变飞，再照加上监一个扮强大愈的中泛央政经府制勉度是顿一项丑重要乏的因港素，也因此桑应当描实施拐税制音改革膨是有芽效的圈实施灯策略本的结蛙果。等土地骡信息胀系统虽在过务去的趴几十秃年里蕉，轰土地养信息原系统摆这个穴术语府日益朱成为爹全球蒸范围橡内使于用描命述空锯间数辈据的阶管理症背景从下的辆一切估形式笼政府包。建刊立新求兴民笛主国谢家里臣有一尘个明谦确的弱需要舟，就臣是将通拥有款一个枯有效桃的土里地市名场制伍度、肠土地核登记县、土睡地流质转制积度。施土地现政策肥，在的本质拒上是赠最基元本的诊公平惕分配勤的忠资源枕，波即将跟允许诵较大离透明抱度的牲土地馋管理孕。土简地政暴策最图好应液该从婶政治赞协议耐散发赔到通靠过民衬主开及放的症过程如。由练此产捐生的究政策芦将提筑供途一个滨通用效架构到，通切过制充定土蜻地法债律法扇规来逃支持毅和协善助将雀最终筛实现腔这个亩政策断。而乐带来铃的土倚地所字有权慨可以遣定义案为相益关的椒过程长和土冶地、瞎建筑占权利乳的关弯系（临威廉不姆森妙，1递99饰4年爱），匀这包蹄括国岭家和蕉个人筝之间卖自然轻存在钳的土妈地平匀衡权磁利和竹土地胆分配踪。显锋然，戚这方寒面是裹最重除要的互，邀是上史下政乔府之汽间蚕直接骂相关缎的房经地产帮税。誉而最赖主要淹的挑终战之员一是方新建宜的民规主国车家面揪临的线土地梅面积徐管理碰、土导地改栽革。帝除此柔之外杏，他蔬们还殿都面馒临着爷一个变问题猴，跪就是汉如何狐开始描建立辨房地根产市搁场和仰维持杠改革去动力吨的过钩程桑。在打过去安的几蛋个世罢纪，搜大多立数发趟达国勤家和鼓发展兴中国祝家已毅经创神造了扔地籍臭改革虑或另课一种颠形式出的材地籍永系统武。在里任何名国家裳地籍喂系统鄙的概的念反娃映了虾该国订家或兽者管洋辖的去历史航、文携化和诱法律捐的誉框架弃。他途们代旗表中许央政斩府班，一蚊般在棒支持栏土地岁市场符和支患持有扩效的辫土地扎管理淘中建菌立的父土地妙所有亦权制娘度，受土地捆所有掌权制从度。洲根据奶威廉振姆森拨（1首99援4）玩所说欣是句一种包公认私的地摇籍管小理定怀义：风一个易地籍采是一绿个完缸整的朝和最宰新官祥方登年记或床库存蒙土地叉包含梳任何渠国家栗或管钩辖的匠关于卡位置养区、厚通常旧的建筋筑物冲、构塘筑物职上的仆信息仿评估零，所灶有权幅，土污地利帅用驳。辛如苏羡联的攀解体司，印一个征新国诉家土蓬地改忠革框集架内挪，挤急切帮的需钟要促催进土羞地所款有权储的私哑有化锻。在孩19采91驰年7借月联烛合国叠人类抓住区宋中心馋（爱捎必居遗）发傻表声旧明，源“侮未来湿欧洲陵中部仍和东问部咱国家衔的合游作转贫轨揪，证仁明是职采取效制度午改革捡”织。磨然而歼通过箱金融市公共依机构射自己恰的操筐作，愉税收蹲和财熟产都扰可能燃成为项一个狸不同厚凡响夕的收撒入来犬源，状并提岭供必乞要的景服务判。以工建立泰系统居的注升册和馆财产街原（灶销）贿公共虾土地垒个体复的掠开始翅。香财产呜