<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>02560nam a22004577a 4500</leader>
  <controlfield tag="001">13775639</controlfield>
  <controlfield tag="003">Ge_NSL</controlfield>
  <controlfield tag="005">20170704154033.0</controlfield>
  <controlfield tag="008">170704s2004    it ||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="010" ind1=" " ind2=" ">
    <subfield code="a">  2004545045</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9251051445 (pbk.)</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">(OCoLC)ocm56565896</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">FQG</subfield>
    <subfield code="c">FQG</subfield>
    <subfield code="d">AGL</subfield>
    <subfield code="d">DLC</subfield>
  </datafield>
  <datafield tag="041" ind1=" " ind2=" ">
    <subfield code="a">eng</subfield>
  </datafield>
  <datafield tag="042" ind1=" " ind2=" ">
    <subfield code="a">lccopycat</subfield>
  </datafield>
  <datafield tag="050" ind1="0" ind2="0">
    <subfield code="a">HJ4165</subfield>
    <subfield code="b">.K45 2004</subfield>
  </datafield>
  <datafield tag="080" ind1=" " ind2=" ">
    <subfield code="a">336.2(1-773):341.123(06)</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Keith, Simon H.,</subfield>
    <subfield code="d">1937-</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Decentralization and rural property taxation / </subfield>
    <subfield code="c">Simon Keith, William McCluskey ; Food and Agriculture Organization of the United Nations.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Rome, Italy :</subfield>
    <subfield code="b">Food and Agriculture Organization of the United Nations,</subfield>
    <subfield code="c">2004.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">50 p. ;</subfield>
    <subfield code="c">21 cm.</subfield>
  </datafield>
  <datafield tag="440" ind1=" " ind2="0">
    <subfield code="a">FAO land tenure studies,</subfield>
    <subfield code="x">1020-3117 ;</subfield>
    <subfield code="v">7</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">"Guidelines prepared by Simon Keith and William McClusky"--P. [iv].</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">This guide has been prepared to assist land administrators who are involved with the design and implementation of rural property tax systems. It shows why local governments should have a reasonable degree of fiscal autonomy if they are to make the delivery of rural services more efficient and effective, and describes how rural property taxes can be a vital source of revenues for rural communities. The guide identifies policy, administrative and technical issues that should be considered in the design of rural property taxes.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Property tax.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Decentralization in government.</subfield>
    <subfield code="9">22702</subfield>
  </datafield>
  <datafield tag="651" ind1=" " ind2="0">
    <subfield code="a">Developing countries</subfield>
    <subfield code="x">Taxation.</subfield>
  </datafield>
  <datafield tag="653" ind1=" " ind2=" ">
    <subfield code="a">&#x10D4;&#x10D9;&#x10DD;&#x10DC;&#x10DD;&#x10DB;&#x10D8;&#x10D9;&#x10D0;</subfield>
  </datafield>
  <datafield tag="653" ind1=" " ind2=" ">
    <subfield code="a">&#x10D2;&#x10D0;&#x10DC;&#x10D5;&#x10D8;&#x10D7;&#x10D0;&#x10E0;&#x10D4;&#x10D1;&#x10D0;&#x10D3;&#x10D8; &#x10E5;&#x10D5;&#x10D4;&#x10E7;&#x10DC;&#x10D4;&#x10D1;&#x10D8;&#x10E1; &#x10D4;&#x10D9;&#x10DD;&#x10DC;&#x10DD;&#x10DB;&#x10D8;&#x10D9;&#x10D0;</subfield>
  </datafield>
  <datafield tag="653" ind1=" " ind2=" ">
    <subfield code="a">&#x10E4;&#x10D8;&#x10DC;&#x10D0;&#x10DC;&#x10E1;&#x10D4;&#x10D1;&#x10D8;</subfield>
  </datafield>
  <datafield tag="653" ind1=" " ind2=" ">
    <subfield code="a">&#x10D2;&#x10D0;&#x10DC;&#x10D5;&#x10D8;&#x10D7;&#x10D0;&#x10E0;&#x10D4;&#x10D1;&#x10D0;&#x10D3;&#x10D8; &#x10E5;&#x10D5;&#x10D4;&#x10E7;&#x10DC;&#x10D4;&#x10D1;&#x10D8;&#x10E1; &#x10E4;&#x10D8;&#x10DC;&#x10D0;&#x10DC;&#x10E1;&#x10D4;&#x10D1;&#x10D8;</subfield>
  </datafield>
  <datafield tag="653" ind1=" " ind2=" ">
    <subfield code="a">&#x10E3;&#x10EB;&#x10E0;&#x10D0;&#x10D5;&#x10D8; &#x10E5;&#x10DD;&#x10D1;&#x10D8;&#x10E1; &#x10D1;&#x10D2;&#x10D0;&#x10E0;&#x10D0; &#x10D2;&#x10D0;&#x10DC;&#x10D5;&#x10D8;&#x10D7;&#x10D0;&#x10E0;&#x10D4;&#x10D1;&#x10D0;&#x10D3; &#x10E5;&#x10D5;&#x10D4;&#x10E7;&#x10DC;&#x10D4;&#x10D1;&#x10E8;&#x10D8;</subfield>
  </datafield>
  <datafield tag="653" ind1=" " ind2=" ">
    <subfield code="a">&#x10D3;&#x10D4;&#x10EA;&#x10D4;&#x10DC;&#x10E2;&#x10E0;&#x10D0;&#x10DA;&#x10D8;&#x10D6;&#x10D0;&#x10EA;&#x10D8;&#x10D0; &#x10DB;&#x10D7;&#x10D0;&#x10D5;&#x10E0;&#x10DD;&#x10D1;&#x10D0;&#x10E8;&#x10D8; &#x10D2;&#x10D0;&#x10DC;&#x10D5;&#x10D8;&#x10D7;&#x10D0;&#x10E0;&#x10D4;&#x10D1;&#x10D0;&#x10D3; &#x10E5;&#x10D5;&#x10D4;&#x10E7;&#x10DC;&#x10D4;&#x10D1;&#x10E8;&#x10D8;</subfield>
  </datafield>
  <datafield tag="653" ind1=" " ind2=" ">
    <subfield code="a">&#x10D2;&#x10D0;&#x10D4;&#x10E0;&#x10DD;</subfield>
  </datafield>
  <datafield tag="653" ind1=" " ind2=" ">
    <subfield code="a">&#x10D2;&#x10D0;&#x10D4;&#x10E0;&#x10DD;&#x10E1; &#x10D2;&#x10D0;&#x10DB;&#x10DD;&#x10EA;&#x10D4;&#x10DB;&#x10D4;&#x10D1;&#x10D8;</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">McCluskey, William J.</subfield>
  </datafield>
  <datafield tag="710" ind1="2" ind2=" ">
    <subfield code="a">Food and Agriculture Organization of the United Nations.</subfield>
    <subfield code="9">2506</subfield>
  </datafield>
  <datafield tag="906" ind1=" " ind2=" ">
    <subfield code="a">7</subfield>
    <subfield code="b">cbc</subfield>
    <subfield code="c">copycat</subfield>
    <subfield code="d">3</subfield>
    <subfield code="e">ncip</subfield>
    <subfield code="f">20</subfield>
    <subfield code="g">y-gencatlg</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">udc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">udc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">CPL</subfield>
    <subfield code="b">CPL</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2017-07-04</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">336.2(1-773):341.123(06)</subfield>
    <subfield code="p">2017-290461</subfield>
    <subfield code="r">2017-07-04 00:00:00</subfield>
    <subfield code="t">2E62751</subfield>
    <subfield code="w">2017-07-04</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">144358</subfield>
    <subfield code="d">144357</subfield>
  </datafield>
</record>
