中部和东欧新兴民主国家房地产税的发展文献翻译Word文档下载推荐.docx
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中部和东欧新兴民主国家房地产税的发展文献翻译Word文档下载推荐.docx
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中部和东欧新兴民主国家房地产税的发展文献翻译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.LocalgovernmentstructuresThearrangementofthepublicsectorinanycountryishighlyinfluencebythecountryspastdevelopment,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,“FutureCooperationwithTransitionCountriesofCentralandEasternEuropefromwhichthefollowingextractistaken(1991,p.51):
@#@Taxationonproperty,however,canbeasignificantsourceofincomeforpublicauthoritieswithwhichtofinancetheirownoperationsandtoprovideessentialservices.Apartfromthephilosophicalobstaclestotheacceptanceoftheprinciplesoftheprivateownershipoflandandhousingwhichstilllingeroninsomecountries,thepracticalobstaclestotheestablishmentofatransparentsystemofpropertyownershiparemany;@#@beginningwiththeestablishmentofasystemofpropertyregistryandtheceding(orsale)ofcommunallandtoindividuals.Apropertytaxsystemmustbeabletoidentifyandlinktaxablesubjects(taxpayers)andtaxableobjects.Generallyspeaking,thetaxsystemcanbeorganisedintwobroadways:
@#@first,byregisteringpropertyasdeclaredbytaxablesubjects,i.e.taxpayersandsecond,bycreatingafiscalcadastre.Duringthesocialistera,manycountrieshadextensiveexperiencewithoperatingperson-basedinformationsyst
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