Property tax administration in developing countries: Alternatives for land registration and cadastral mapping

Published date01 January 1988
Date01 January 1988
DOIhttp://doi.org/10.1002/pad.4230080109
PUBLIC
ADMINISTRATION AND DEVELOPMENT,
Vol.
X.
YY-113
(IYX8)
Property tax administration in developing countries:
alternatives for land registration and cadastral mapping
ROBERT B. KENT
University
of
Akron
SUMMARY
The property tax is a widely used fiscal tool in many developing countries. However,
property tax evasion and underpayment are common. This fact underscores the need for
governments to administer the property tax effectively if they are to maximize revenue for
development.
A
workable system
of
land registration and cadastral mapping is one
of
the
principal prerequisites for efficient administration
of
the property tax. This paper examines
alternative methods
of
land registration and cadastral mapping appropriate
for
governments
in developing countries. The registration
of
deeds and titles is discussed, as are the most
appropriate means for their implementation. Similarly, the different types
of
cadastral
systems, fiscal, legal and multi-purpose, and the survey methods necessary for their
implementation, are reviewed.
INTRODUCTION
The property tax
is
one of the most common tax levies in developed and developing
countries. Its popularity as a revenue source is based on the fact that real property,
because
of
its permanence and immobility, is readily identified, catalogued and
taxed. Unfortunately, in many developing countries receipts from the property tax
are low, because
of
high rates
of
tax evasion and underpayment of tax obligations.
These problems with the collection of the property tax emphasize the need for its
improved administration
if
it is to benefit governments and communities in
developing countries to the fullest.
The requirements for the successful administration
of
the property tax have been
stated in one form or another by several authors. Fitch (1965, p.
465)
identifies four
requirements: acceptance by
a
large majority of the taxpayers; a body
of
workable
tax concepts easily understood
by
government tax officials and taxpayers; a corps of
personnel capable
of
fairly and equitably enforcing the collection of property taxes;
and adequate administrative tools including machines, records and maps.
Discussing the possibilities for a viable land system in Bolivia, Sazama (1970, pp.
316-317) invokes three requisites: a strong base
of
popular and political support
which supports the implementation of the tax; administrative capacity sufficient to
efficiently and fairly maintain the tax rolls; and a good cadastral survey
incorporating a property registry and property assessments. In a later paper,
Sazama and Davis (1973, p. 652) emphasize the need
to
overcome political
barriers, effectively thwart evasion, appropriately adjust assessments for inflation,
Dr. Kent is in the Department
of
Geography, University
of
Akron,
Akron,
Ohio
44325,
USA.
0271-2075/88/010099-15$07.50
0
1988
by
John Wiley
&
Sons, Ltd

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