000			02560nam a22004577a 4500
001			13775639
003			Ge_NSL
005			20170704154033.0
008			170704s2004 it ||||| |||| 00| 0 eng d
010			_a 2004545045
020			_a9251051445 (pbk.)
035			_a(OCoLC)ocm56565896
040			_aFQG _cFQG _dAGL _dDLC
041			_aeng
042			_alccopycat
050	0	0	_aHJ4165 _b.K45 2004
080			_a336.2(1-773):341.123(06)
100	1		_aKeith, Simon H., _d1937-
245	1	0	_aDecentralization and rural property taxation / _cSimon Keith, William McCluskey ; Food and Agriculture Organization of the United Nations.
260			_aRome, Italy : _bFood and Agriculture Organization of the United Nations, _c2004.
300			_a50 p. ; _c21 cm.
440		0	_aFAO land tenure studies, _x1020-3117 ; _v7
500			_a"Guidelines prepared by Simon Keith and William McClusky"--P. [iv].
520			_aThis 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.
650		0	_aProperty tax.
650		0	_aDecentralization in government. _922702
651		0	_aDeveloping countries _xTaxation.
653			_aეკონომიკა
653			_aგანვითარებადი ქვეყნების ეკონომიკა
653			_aფინანსები
653			_aგანვითარებადი ქვეყნების ფინანსები
653			_aუძრავი ქობის ბგარა განვითარებად ქვეყნებში
653			_aდეცენტრალიზაცია მთავრობაში განვითარებად ქვეყნებში
653			_aგაერო
653			_aგაეროს გამოცემები
700	1		_aMcCluskey, William J.
710	2		_aFood and Agriculture Organization of the United Nations. _92506
906			_a7 _bcbc _ccopycat _d3 _encip _f20 _gy-gencatlg
942			_2udc _cBK
999			_c144358 _d144357