1、原文THEDEVELOPMENTOFPROPERTYTAXATIONINTHENEWDEMOCRACIESOFCENTRALANDEASTERNEUROPETHEMAINPURPOSEOFTHISPAPERISTOINVESTIGATEISSUESRELATINGTOTHEROLEOFLANDANDBUILDINGTAXESASAMECHANISMTOPROVIDEANAUTONOMOUSREVENUESOURCEFORTHENEWLYESTABLISHEDLOCALAUTHORITIESASMALMEANDYOUNGMAN1997SUGGEST,THEREISANEEDTOSEEKFUNDS
2、FORSTRENGTHENINGLOCALGOVERNMENT,WITHCOUNTRIESNEEDINGTOADJUSTTHEIRTAXSYSTEMSTOACCOUNTFOREMERGINGPRIVATEMARKETSWITHINLANDANDBUILDINGSREALESTATETAXESHAVEBEENDESIGNATEDASLOCALREVENUESOURCESINMANYCOUNTRIESINCENTRALANDEASTERNEUROPE,INCLUDINGARMENIA,ESTONIA,LATVIA,HUNGARY,CZECHREPUBLIC,SLOVAKREPUBLIC,BULGA
3、RIA,RUMANIA,ANDTHERUSSIANFEDERATIONHOWEVER,ITSHOULDBERECOGNISEDTHATTHELEVELSOFREVENUECURRENTLYBEINGRAISEDFROMPROPERTYBASEDTAXESISVERYSMALLANDTHEREISONLYALIMITEDPOTENTIALTOINCREASETHEYIELDBERTAUDANDRENAUD1994SUGGESTTHATMANYCOUNTRIESHAVEINSTIGATEDPROPERTYVALUATION/TAXATIONSYSTEMSFORTHEPURELYOPPORTUNIS
4、TICAIMOFINCREASINGLOCALREVENUES,THEYARGUETHATDUETOITSIMMOVABLENATURE,LANDISSIMPLYSEENASANEASYTARGETFORFUNDRAISINGHOWEVER,THISRATHERGENERALISTICSTATEMENTNEEDSTOBEPLACEDINPERSPECTIVEREALPROPERTYTAXATIONISALEGITIMATESOURCEOFPOTENTIALREVENUEFORVARIOUSTIERSOFGOVERNMENTASKELLY1994SUGGESTS,PROPERTYTAXATION
5、ISPERHAPSTHEMOSTUNIVERSALLYUSEDREVENUESOURCEFORLOCALGOVERNMENTSTHROUGHOUTTHEWORLDITISTHEREFOREOFLITTLESURPRISETHATTHENEWDEMOCRACIESHAVEBEENINVESTIGATINGANDIMPLEMENTINGVARIOUSTYPESOFPROPERTYBASEDTAXESTHEIMPLEMENTATIONOFALANDEDPROPERTYTAXFROMALMOSTRSTPRINCIPLESREQUIRESTHECONSIDERATIONOFSEVERALDIVERSEB
6、UTINTERRELATEDFACTORSKELLY1994HASSUGGESTED,ANDRIGHTLYSO,THATIFPROPERTYTAXREFORMISTOBESUCCESSFULITMUSTBECOMPREHENSIVEINAPPLICATIONANDNOTJUSTFOCUSONANYONEELEMENTTHISPAPERTAKESTHEDEBATEONPROPERTYTAXREFORMTOTHELEVELWHICHDEMONSTRATESTHEINTEGRALRELATIONSHIPSOFTHEKEYCOMPONENTSOFLOCALGOVERNMENTFINANCE,THERO
7、LEOFLOCALAUTHORITIES,LANDINFORMATIONSYSTEMS,APPLICATIONOFCADASTRES,THEPROPERTYMARKET,VALUATIONANDASSESSMENTTHEPAPERTHENLOOKSATTHEEXPERIENCESOFTWOCOUNTRIES,NAMELY,ARMENIAANDTHECZECHREPUBLICINTHEIRENDEARVOURSTOUNDERTAKECOMPREHENSIVEPROPERTYTAXREFORMLOCALGOVERNMENTSTRUCTURESTHEARRANGEMENTOFTHEPUBLICSEC
8、TORINANYCOUNTRYISHIGHLYINFLUENCEBYTHECOUNTRYSPASTDEVELOPMENT,HISTORICTRADITIONSRELIGIOUSANDETHNICDIFFERENCES,CUSTOMS,ANDBYECONOMICANDPOLITICALCIRCUMSTANCESMOSTCOUNTRIESINTRANSITIONHAVEALREADYINTRODUCEDAPROGRAMMEOFDECENTRALIZATIONWHICHHASSHIFTEDTHERESPONSIBILITYFROMCENTRALGOVERNMENTTOLOCALGOVERNMENT,
9、ANDASARESULTHASGIVENTHELOCALGOVERNMENTSAFAIRLYWIDEDISCRETIONINTERMSOFFISCALRESPONSIBILITIESRESULTINGINREDUCEDINTERGOVERNMENTALTRANSFERSALMANDBUCKLEY,1994ASBIRDANDWALLICH1994COMMENT,POLITICALDECENTRALISATIONINALLCOUNTRIESOFTHEREGIONHASBEENPARALLELEDTOSOMEEXTENTBYTHEDECENTRALISATIONOFFISCALRESPONSIBIL
10、ITIESGENERALLYSPEAKING,COUNTRIESTENDTOASSIGNMOREEXPENDITUREFUNCTIONSTOLOCALGOVERNMENTSTHANCANBEFINANCEFROMTHEREVENUESOURCESALLOCATEDTOTHOSEGOVERNMENTSTHISMISMATCHOFFUNCTIONSANDFINANCEISOFTENREFERREDTOAS“VERTICALIMBALANCE”,WITHTHERESULTTHATLOCALGOVERNMENTBECOMESMOREDEPENDENTONHIGHERLEVELSOFCENTRALGOV
11、ERNMENTGRANTTHISISCLEARLYAPROBLEMWITHSEVERALOFTHETRANSITIONCOUNTRIES,WHERETHECENTREISDIVESTINGITSELFTOLOCALGOVERNMENTOFCERTAINRESPONSIBILITIES,IEMOVINGTHEPROBLEMDOWNWARDASWALLICH1992COMMENTEDITWASPUSHINGTHEDECITDOWNINANATTEMPTTOSHIFTTHEBURDENOFRESPONSIBILITY,BOTHINTERMSOFSERVICEPROVISIONANDBEARINGTH
12、ECOSTOFSUCHPROVISIONSOMEFORMOFLOCALGOVERNMENTHADEXISTEDINMOSTOFTHETRANSITIONECONOMIESUNDERTHESOCIALISTREGIMEKELLY,1994HOWEVER,THESCALSYSTEMWASINESSENCEUNITARYINPRACTICE,WITHLOCALGOVERNMENTSHAVINGAROLEWHICHWASESSENTIALLYNOMORETHANANADMINISTRATIVEUNITOFTHECENTREANDHAVINGLITTLE,IFANY,INDEPENDENTSCALORL
13、EGISLATIVERESPONSIBILITIESREVENUEBASEOPTIONSHOLLIS1993SUGGESTSTHATTHEDESIGNOFTHESYSTEMOFLOCALGOVERNMENTNANCESHOULDREECTTHEEXTENTTOWHICHACOUNTRYWISHESTOHAVEACENTRALISEDORLOCALISTLOCALGOVERNMENTINSIMPLETERMS,IFACOUNTRYWANTSACENTRALISEDFORMOFLOCALGOVERNMENTITSHOULDBELARGELYCENTRALLYFUNDEDBYGRANTSANDASH
14、AREOFSTATETAXESONTHEOTHERHAND,IFALOCALISTFORMOFGOVERNMENTISDESIRED,ITSHOULDBEFUNDEDTHROUGHAUTONOMOUSLOCALLYBASEDREVENUESOURCESASLOCALGOVERNMENTBEGINSTOMATURE,ITISIMPORTANTTORECOGNISETHERELATIONSHIPBETWEENLOCALGOVERNMENTANDCENTRALGOVERNMENTANDHOWTHISISSUPPORTEDTHROUGHANEFCIENTSYSTEMOFNANCINGWITHINTHE
15、DEVELOPMENTOFANANCESYSTEM,ANUMBEROFFACTORSNEEDTOBETAKENINTOACCOUNT,INCLUDINGTHEEXTENTTOWHICHTHESYSTEMSAREREADILYUNDERSTOODBYCENTRALGOVERNMENT,LOCALGOVERNMENTANDTHEELECTORATETHENEEDTOPROMOTEEFCIENCYTHROUGHSYSTEMSTHATDONOTDISTORTPERSONALECONOMICDECISIONMAKINGTHENEEDFORTHESYSTEMTOGENERATESUFFICIENTINCO
16、METOFUNDITSSHAREOFLOCALGOVERNMENTEXPENDITURETHEEXTENTTOWHICHTHESYSTEMISADMINISTRATIVELYPRACTICALTHENEEDFORTHESYSTEMTOBEFAIRANDEQUITABLEBETWEENBOTHINDIVIDUALSANDREGIONSANDTHENEEDFORSTABILITYTOENABLELOCALAUTHORITIESTOPLANTHEUSEOFRESOURCESOVERTIMETHEPRIORITYOFALLTHECOUNTRIESINTRANSITIONHASBEENTOESTABLI
17、SHANEFFECTIVELOCALGOVERNMENTREVENUESTRUCTURECAPABLEOFSUSTAININGTHENEWLYFORMEDLOCALGOVERNMENTSBIRDANDWALLICH,1994TOGIVECREDIBILITYTOTHEIRSTATUSASAUTONOMOUSENTITIESWITHELECTORATERESPONSIBILITIES,LOCALGOVERNMENTSNEEDTOHAVEASTRONGSOURCEOFDISCRETIONARYREVENUESASKELLY1994CONTENDS,FROMANINTERNATIONALPERSPE
18、CTIVETHEREISAWIDEDIVERSITYINTHESTRUCTUREANDEFFECTIVENESSOFLOCALREVENUESYSTEMSHOWEVER,THEORYANDPRACTICEWOULDINDICATETHATPROPERTYTAXESANDUSERCHARGESREPRESENTTHEMAINSOURCESFORASTABLESOURCEOFLOCALLYDERIVEDREVENUESBAHLANDLINN,1992LANDINFORMATIONSYSTEMSOVERTHELASTCOUPLEOFDECADES,THETERMLANDINFORMATIONSYST
19、EMLISSEEFIGURE1HASINCREASINGLYBEENUSEDWORLDWIDETODESCRIBETHEMANAGEMENTOFSPATIALDATAOFALLFORMSINACONTEXTOFGOVERNMENTADMINISTRATIONTHEREISACLEARNEEDFORTHENEWDEMOCRACIESTOESTABLISHALISWHICHWOULDINTEGRATEANEFCIENTLANDMARKETSYSTEM,LANDREGISTRATIONANDALANDTRANSFERSYSTEMLANDPOLICY,INESSENCERELATESTOTHEEQUI
20、TABLEDISTRIBUTIONOFABASICRESOURCE,IELAND,ANDWOULDPERMITAGREATERTRANSPARENCYINTHELANDADMINISTRATIONPROCESSLANDPOLICYSHOULDIDEALLYEMANATEFROMPOLITICALAGREEMENTARRIVEDATTHROUGHANOPENDEMOCRATICPROCESSTHERESULTINGPOLICYSHOULDTHENPROVIDEAGENERALFRAMEWORKWITHINWHICHLANDLAWSANDREGULATIONSAREFORMULATEDTHELIS
21、WOULDSUPPORTANDASSISTTHEEVENTUALIMPLEMENTATIONOFTHESEPOLICIESWHILELANDTENURECANBEDENEDASTHEPROCESSESANDRELATIONSHIPSASSOCIATEDWITHLANDANDBUILDINGRIGHTSWILLIAMSON,1994,THISINCLUDESTHENATUREOFEXISTINGLANDRIGHTS,THEBALANCEBETWEENSTATEANDPRIVATERIGHTSANDTHELANDALLOCATIONANDREALLOCATIONSYSTEMCLEARLY,THIS
22、ASPECTISOFFUNDAMENTALIMPORTANCEANDISOFDIRECTRELEVANCEWITHINTHECONTEXTOFPROPERTYTAXATIONONEOFTHEMAJORCHALLENGESFACINGTHENEWLYCREATEDDEMOCRACIESISTHEAREAOFLANDADMINISTRATIONANDLANDREFORMINADDITIONTHEYHAVEBEENFACEDWITHTHEPROBLEMOFHOWTOBEGINTHEPROCESSESOFESTABLISHINGPROPERTYMARKETSANDTOMAINTAINTHEMOMENT
23、UMOFREFORMCADASTRALREFORMCADASTRALSYSTEMSINONEFORMORANOTHERHAVEBEENCREATEDINMOSTDEVELOPEDANDDEVELOPINGCOUNTRIESDURINGTHELASTCOUPLEOFCENTURIESTHECONCEPTOFACADASTRALSYSTEMINANYCOUNTRYREECTSTHEHISTORICAL,CULTURALANDLEGALFRAMEWORKOFTHATCOUNTRYORJURISDICTIONTHEYHAVEREPRESENTEDTHECENTRALCOMPONENTINESTABLI
24、SHINGALANDTENURESYSTEM,ANDLANDOWNERSHIPSYSTEM,INSUPPORTINGLANDMARKETSANDSUPPORTINGEFCIENTLANDADMINISTRATIONINGENERALAWIDELYACCEPTEDDENITIONOFCADASTRE,ACCORDINGTOWILLIAMSON1994,P3,ISACADASTREISACOMPLETEANDUPTODATEOFCIALREGISTERORINVENTORYOFLANDPARCELSINANYSTATEORJURISDICTIONCONTAININGINFORMATIONABOUT
25、THEPARCELSREGARDINGOWNERSHIP,VALUATION,LOCATIONAREA,LANDUSEANDUSUALLYBUILDINGSORSTRUCTURESTHEREONWITHTHEDISSOLUTIONOFTHESOVIETUNION,THEREISAGREATURGENCYFROMTHENEWLYINDEPENDENTCOUNTRIESTOPROMOTETHEPRIVATISATIONOFLANDOWNERSHIPWITHINAFRAMEWORKOFLANDREFORMINJULY1991,THEUNITEDNATIONSCENTREFORHUMANSETTLEM
26、ENTSHABITATPUBLISHEDTHESTATEMENT,“FUTURECOOPERATIONWITHTRANSITIONCOUNTRIESOFCENTRALANDEASTERNEUROPE”FROMWHICHTHEFOLLOWINGEXTRACTISTAKEN1991,P51TAXATIONONPROPERTY,HOWEVER,CANBEASIGNICANTSOURCEOFINCOMEFORPUBLICAUTHORITIESWITHWHICHTONANCETHEIROWNOPERATIONSANDTOPROVIDEESSENTIALSERVICESAPARTFROMTHEPHILOS
27、OPHICALOBSTACLESTOTHEACCEPTANCEOFTHEPRINCIPLESOFTHEPRIVATEOWNERSHIPOFLANDANDHOUSINGWHICHSTILLLINGERONINSOMECOUNTRIES,THEPRACTICALOBSTACLESTOTHEESTABLISHMENTOFATRANSPARENTSYSTEMOFPROPERTYOWNERSHIPAREMANYBEGINNINGWITHTHEESTABLISHMENTOFASYSTEMOFPROPERTYREGISTRYANDTHECEDINGORSALEOFCOMMUNALLANDTOINDIVIDU
28、ALSAPROPERTYTAXSYSTEMMUSTBEABLETOIDENTIFYANDLINKTAXABLESUBJECTSTAXPAYERSANDTAXABLEOBJECTSGENERALLYSPEAKING,THETAXSYSTEMCANBEORGANISEDINTWOBROADWAYSFIRST,BYREGISTERINGPROPERTYASDECLAREDBYTAXABLESUBJECTS,IETAXPAYERSANDSECOND,BYCREATINGASCALCADASTREDURINGTHESOCIALISTERA,MANYCOUNTRIESHADEXTENSIVEEXPERIE
29、NCEWITHOPERATINGPERSONBASEDINFORMATIONSYSTEMSINDIVIDUALSWEREREQUIREDTOHAVEDOMESTIC“PASSPORTS”THATIDENTIEDTHEIROFCIALPLACEOFRESIDENCE,ANDPERSONREGISTERSWEREWELLESTABLISHEDINADDITION,OTHERORGANISATIONSANDLEGALENTITIESWERELIKEWISEREGISTEREDITWASNATURALFORTAXADMINISTRATIONSINTHESECIRCUMSTANCESTOORGANISE
30、PROPERTYTAXSYSTEMSALONGSIMILARLINESTHEBASISOFTHESYSTEMSREQUIREDTAXPAYERSTOLERETURNSINEACHDISTRICTINWHICHTHEYHELDASSESSABLEPROPERTYTHISPARTICULARAPPROACHREQUIRESTHETAXPAYERTOHAVEADEGREEOFEDUCATIONANDKNOWLEDGEREGARDINGTHESYSTEM,ANDTHEPOTENTIALEXISTEDFORUNDERREPORTINGORINACCURATEREPORTINGOFINFORMATIONT
31、HEDRAWBACKSOFTHISSTYLEOFINFORMATIONRECORDINGHAVELEDMANYDEMOCRACIESTOIMPLEMENTINTEGRATEDLANDINFORMATIONSYSTEMSWITHASCALANDLEGALCADASTRELANDRESTITUTIONANDPRIVATISATIONPROGRAMMESINTHENEWDEMOCRACIESHAVECREATEDANURGENTNEEDTOESTABLISHTRANSPARENTPUBLICCADASTRESWHICHCANFACILITATEAMONGOTHERTHINGSLANDTRANSACT
32、IONS,IDENTIFYLANDANDPROPERTYRIGHTSANDTHEDELINEATIONOFPARCELSCONVEYEDHOMEETAL,1996PROPERTYTAXATIONREQUIRESCLEARANDDENITIVEPARCELIDENTICATIONSHOWINGLEGALBOUNDARIESASWELLASPARCELAREASTOMEETTHEDEMANDSFORNATIONALDEVELOPMENT,CADASTRESAREEVOLVINGFROMTHEMORETRADITIONALSCALBASEDTOWHATARENOWDESCRIBEDASMULTIPU
33、RPOSECADASTRESTHECADASTRESHOULDGIVEPUBLICCONDENCEBECAUSEOFTHERIGOURANDUNBIASEDNATUREOFITSAPPLICATIONINTERMSOFDATACOLLECTION,STORAGE,MAINTENANCEANDDISSEMINATIONOFINFORMATIONWITHINADEVELOPINGREALESTATEMARKET,ITWOULDBETHEMECHANISMTOGUARANTEETHELEGALSTATUSOFREALPROPERTYANDRIGHTSRAITANENANDTENKANEN,1992I
34、NMANYOFTHEEMERGINGDEMOCRACIESPRIORTOTHECOMMUNISTTAKEOVERS,CADASTRALSYSTEMSWEREWELLADVANCEDTHESUBSEQUENTSOCIALISTGOVERNMENTSSAWTHELEGALFUNCTIONOFTHECADASTREASBEINGOFLESSIMPORTANCETHANSUPPLYINGLANDRELATEDINFORMATIONFORCENTRALECONOMICPLANNINGINLATVIA,FOREXAMPLE,THEPROCESSOFLANDREFORMANDCADASTRALIMPLEME
35、NTATIONWASUNDERTAKENDURINGTHEPERIOD19181940WITHTHESOVIETOCCUPATIONIN1940,THECADASTRALSYSTEMWASEFFECTIVELYDISMANTLEDASALLLANDWASNATIONALISEDHOWEVER,1990SAWTHEINTRODUCTIONOFLANDREFORMANDRESTITUTIONWHICHHASRESULTEDINTHEDEVELOPMENTOFANAUTOMATEDMULTIPURPOSEINFORMATIONSYSTEMFORCADASTRALAPPLICATIONSTOINCLU
36、DELANDREGISTRATION,VALUATIONANDTAXATIONEGLITISANDBALODIS,1994CZECHOSLOVAKIA,ASPARTOFTHEAUSTROHUNGARIANEMPIRE,HADONEOFTHEFIRSTMODERNCADASTRESORIGINALLYDEVELOPEDFORASYSTEMOFPROPERTYTAXATION,ITREPRESENTEDESSENTIALLYASCALCADASTREANDTHENINTEGRATEDALEGALCADASTRETHECADASTREWASUNFORTUNATELYNOTMAINTAINEDDURI
37、NGTHESOCIALISTPERIODHOWEVER,IN1993,INBULGARIA,THEFIRSTCADASTRALLAWWASPASSEDIN1908WHICHHADASITSOBJECTIVEEQUITABLETAXATION,INTRODUCTIONOFLANDBOOKSFORTHESECURINGOFOWNERSHIPRIGHTSANDFORALLACTIVITIESCONNECTEDWITHCOUNTRYPLANGEOMETRYANDALTIMETRYHOMEETAL,1996,P21IN1941ASECONDCADASTRALLAWWASPASSEDHOWEVER,ASW
38、ITHOTHERCOUNTRIESINTHEREGION,THECADASTREFELLINTODISUSEANDBECAMEINEFFECTIVETHEOBJECTIVEOFTHEREFORMISTOREESTABLISHTHECADASTREWHICHBEGANDURINGTHEPERIODOFTHEFIRSTREFORMANDALSOTODEALWITHTHECOMPLICATEDISSUESOFLANDRESTITUTIONONLYBYCREATINGACADASTREWITHAFISCALCOMPONENT,WHICHORGANISESLANDANDBUILDINGRECORDSGE
39、OGRAPHICALLY,CANTHETAXADMINISTRATIONENSURETHATALLASSESSABLEOBJECTSAREDISCOVEREDANDCORRECTLYDESCRIBEDFIGURE2ILLUSTRATESTHEIMPORTANTLINKAGESANDBENEFITSOFANINTEGRATEDPROPERTYTAXANDCADASTRALSYSTEMPROPERTYMARKETSTHEABSENCEOFLANDMARKETSHASHADAPROFOUNDEFFECTONTHEINTERNALEFFICIENCYPRODUCTIVITYANDENVIRONMENT
40、ALQUALITYOFMANYCITIESWITHINTHENEWLYFORMEDCOUNTRIESTHEREISCLEARLYANEEDFORTHEDEVELOPMENTOFURBANMARKETSHOWEVER,SUCHMARKETSCANNOTOPERATEINANINSTITUTIONALVACUUMANINSTITUTIONALAPPROACHTOTHEDEVELOPMENTOFCLEARANDVERIFIABLEPROPERTYRIGHTSISTHECORNERSTONEOFTHEDEVELOPMENTOFEFFICIENTURBANLANDMARKETSBERTAUDANDREN
41、AUD,1994WHATISCONSIDEREDAPRIORITYINLANDTENUREREFORMISTOUNIFYLANDANDPROPERTYTENUREFORMSINORDERTOSIMPLIFYTHETRADINGOFREALESTATECONVENTIONALPROPERTYMARKETSHAVEYETTOBEFULLYDEVELOPEDINMOSTOFTHENEWDEMOCRACIESHOWEVER,COUNTRIESSUCHASPOLAND,HUNGARYANDCZECHREPUBLICHAVEBEENMAKINGTREMENDOUSPROGRESSINTHISAREAHOW
42、EVER,ITHASTOBESTATEDTHAT,INCOMMONWITHMOSTCOUNTRIESATASIMILARSTAGEOFDEVELOPMENTASAT1997,THEREAREINSUFFICIENTTRANSACTIONSTOBEABLETOPROVIDEADATABASEOFSALESAND/ORLETTINGSONWHICHTOBUILDAFULLYINTEGRATEDADVALOREMPROPERTYTAXAGREATSTRENGTHOFAMARKETSYSTEMISTHEABILITYTORELYONTRANSFERPRICESASEVIDENCEOFTHERELATI
43、VEVALUEOFPROPERTIESHOWEVER,THISSTRENGTHISVITIATEDIFTRANSFERPRICESAREEITHERNOTRECORDEDORHEAVILYDISTORTEDTHEREARETWOOTHERSIGNIFICANTPROBLEMSRELATEDTOTHEDEVELOPMENTOFPROPERTYMARKETSWHICHCANIMPACTSIGNIFICANTONTHEIMPLEMENTATIONOFTHEPROPERTYTAXFIRST,THELANDRESTITUTIONPROBLEMANDSECOND,THEUNDERREPORTINGOFTR
44、ANSFERVALUESINRELATIONTOLANDRESTITUTION,THISISAPARTICULARPROBLEMWITHREGARDTOAGRICULTURALLANDWITHINSEVERALCOUNTRIES,ANDISLARGELYDUETOTHEHIATUSINMAINTAININGOWNERSHIPRECORDSANDTOCHANGESINCULTIVATIONPATTERNSMADEDURINGTHESTATECOOPERATIVEFARMINGPERIODTHELACKOFUNCERTAINTYREGARDINGLOCATION,OWNERSHIPANDUSERI
45、GHTSOFPARCELSOFLANDISAFRUSTRATIONTOTHEEFFECTIVEIMPLEMENTATIONOFTHEPROPERTYTAXREGARDLESSOFTHESEUNCERTAINTIES,LANDSHOULDBEINCLUDEDWITHINTHETAXBASEANDBETAXEDONTHEGROUNDSOFFAIRNESS,ECONOMICEFFICIENCYANDTHENEEDFORTAXREVENUEASMANYOFTHENEWDEMOCRACIESAREPRIMARILYRURALINCHARACTER,ASIGNIFICANTPOTENTIALLOSSOFR
46、EVENUEWOULDRESULTIFLANDWERETOBEEXEMPTEDFROMTHEPROPERTYTAXGIVENTHIS,ESTONIA,HUNGARY,CZECHREPUBLIC,BULGARIAANDARMENIAEITHERPLANORCURRENTLYIMPOSEAPROPERTYTAXONAGRICULTURALLANDWHILEITISIMPORTANTTHATPROPERTYOWNERSBENEFITFROMTHEGOVERNMENTALPROTECTIONOFPRIVATEPROPERTYRIGHTS,ITISOFCOURSEIMPORTANTTHATTHETRAN
47、SACTIONDETAILSAREACCURATELYREPORTEDIMPLEMENTINGAHIGHRATEOFTRANSFERTAXCANHAVETHEADVERSEEFFECTOFENCOURAGINGTHEUNDERDECLARINGOFPROPERTYVALUESANDALSORESTRICTINGTHEDEVELOPMENTOFTHEPROPERTYMARKETANADMINISTRATIVEOBJECTIVE,UNDERSTANDABLY,ISTOOBTAININFORMATIONREGARDINGASALEOROTHERFORMOFTRANSACTION,BECAUSESUC
48、HINFORMATION,IFPROPERLYREPORTED,ISESSENTIALTOTHEPROPERTYTAXSYSTEMANDINDEEDTOTHEORDERLYFUNCTIONINGOFREALESTATEMARKETSSOURCEWILLIAMJMCCLUSKEY,1998“THEDEVELOPMENTOFPROPERTYTAXATIONINTHENEWDEMOCRACIESOFCENTRALANDEASTERNEUROPE”ROPERTYMANAGEMENT,VOL16,NO3,MARCH,PP145149译文中部和东欧新兴民主国家房地产税的发展本文的主要目的是研讨新建的地方政
49、府同意把土地及房屋税作为一种自治收入来源的机制，根据马摩尔和杨格曼的建议，我们需要寻求资金，加强地方政府、国家调整自己占新兴私人市场土地和建筑的税收制度。在中欧和东欧的许多国家房地产税被选定为当地收入来源，包括亚美尼亚，爱沙尼亚、拉脱维亚、匈牙利、捷克、斯洛伐克共和国、保加利亚、罗马尼亚、俄罗斯的联盟。但是，它应该意识到，目前的收入水平靠提高税收是可能性非常小的，而且只能有限的增加收益。巴特和瑞诺德表示，许多国家已经被教唆财产税制的评估目的是纯投机取巧的提升地方的收入，他们认为由于其属于自然的不动产，所以土地简单地被视为靶子，用来筹集资金。然而，这需要放在相当正确的角度来进行判断。不动产税是潜在不同级别的政府收益的正统来源。正如凯莉（1994）建议，财产课税可能是世界各地地方政府最为常用的收入来源。因此，一点也不意外新兴民主国家已在调查和实施各种属性类型的税。实现地产税，从第一原则上几乎要求需要考虑几个多样性的相关因素。凯莉（1994）建议，这本是合理的；如果财产税改革要成功，就必须是全面的应用而且不应该只是着眼于任何一个元素，本文以财产税制改革的争论来说明关键部件的水平和地方政府财政、土地信息系统，地籍的应用，房地产市场、评估和评价整体关系的角色。本文重点看两个国家，即亚美尼亚和捷克共和国，他们努力在进行综合性能税制改
