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  <titleInfo>
    <title>Decentralization and rural property taxation</title>
  </titleInfo>
  <name type="personal">
    <namePart>Keith, Simon H.</namePart>
    <namePart type="date">1937-</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>McCluskey, William J.</namePart>
  </name>
  <name type="corporate">
    <namePart>Food and Agriculture Organization of the United Nations</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">it</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Rome, Italy</placeTerm>
    </place>
    <publisher>Food and Agriculture Organization of the United Nations</publisher>
    <dateIssued>2004</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>50 p. ; 21 cm.</extent>
  </physicalDescription>
  <abstract>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.</abstract>
  <note type="statement of responsibility">Simon Keith, William McCluskey ; Food and Agriculture Organization of the United Nations.</note>
  <note>"Guidelines prepared by Simon Keith and William McClusky"--P. [iv].</note>
  <subject authority="lcsh">
    <topic>Property tax</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Decentralization in government</topic>
  </subject>
  <subject authority="lcsh">
    <geographic>Developing countries</geographic>
    <topic>Taxation</topic>
  </subject>
  <subject>
    <topic>ეკონომიკა</topic>
  </subject>
  <subject>
    <topic>განვითარებადი ქვეყნების ეკონომიკა</topic>
  </subject>
  <subject>
    <topic>ფინანსები</topic>
  </subject>
  <subject>
    <topic>განვითარებადი ქვეყნების ფინანსები</topic>
  </subject>
  <subject>
    <topic>უძრავი ქობის ბგარა განვითარებად ქვეყნებში</topic>
  </subject>
  <subject>
    <topic>დეცენტრალიზაცია მთავრობაში განვითარებად ქვეყნებში</topic>
  </subject>
  <subject>
    <topic>გაერო</topic>
  </subject>
  <subject>
    <topic>გაეროს გამოცემები</topic>
  </subject>
  <classification authority="lcc">HJ4165 .K45 2004</classification>
  <classification authority="udc">336.2(1-773):341.123(06)</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>FAO land tenure studies, 7</title>
    </titleInfo>
  </relatedItem>
  <identifier type="isbn">9251051445 (pbk.)</identifier>
  <identifier type="lccn">2004545045</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">FQG</recordContentSource>
    <recordCreationDate encoding="marc">170704</recordCreationDate>
    <recordChangeDate encoding="iso8601">20170704154033.0</recordChangeDate>
    <recordIdentifier source="Ge_NSL">13775639</recordIdentifier>
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