Property Tax Diagnostic Manual
The Property Tax Diagnostic Manual (hereafter "Manual") provides guidance on how to analyzeand assess immovable property tax systems, diagnose the strengths and weaknesses of such systems, and develop a property tax intervention strategy where needed. Its higher objective is to support increasingly fair and stable tax systems in low- and middle-income countries, with significant potential for sustainable improvements in achieving key revenue, equity, and efficiency objectives. This Manual focuses specifically on the recurrent, immovable property tax. It does not address other land-based property taxes such as property transfer taxes, capital gains taxes, and one event property revenues (land sales, leases) or personal taxes on movable property such as boats, airplanes, and motor vehicles. Although these other property taxes are not directly addressed, successful reforms for the recurrent, immovable property tax must take intoaccount the interactions that exist between the immovable property tax and these other formsof property taxation. The Manual is primarily designed to assist practitioners from governments, development partners, and civil society practitioners to identify, analyze, and develop potential property tax reforms. The Manual lays out an analytical approach that can help identify property tax performance potential, challenges and opportunities, evaluate remedial property tax policyand administrative reform measures, and design a strategic action plan to implement those recommended interventions. A conceptual framework for the property tax, its policy and administration components, and reform strategy options are provided along with numerous examples of international experience.
| Main Authors: | , , |
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| Format: | Report biblioteca |
| Language: | English |
| Published: |
World Bank, Washington, DC
2020-06
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| Subjects: | PROPERTY TAX, TAX REVENUE, TAX ADMINISTRATION, |
| Online Access: | http://documents.worldbank.org/curated/en/822221593546147046/Property-Tax-Diagnostic-Manual http://hdl.handle.net/10986/34157 |
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| Summary: | The Property Tax Diagnostic Manual
(hereafter "Manual") provides guidance on how to
analyzeand assess immovable property tax systems, diagnose
the strengths and weaknesses of such systems, and develop a
property tax intervention strategy where needed. Its higher
objective is to support increasingly fair and stable tax
systems in low- and middle-income countries, with
significant potential for sustainable improvements in
achieving key revenue, equity, and efficiency objectives.
This Manual focuses specifically on the recurrent, immovable
property tax. It does not address other land-based property
taxes such as property transfer taxes, capital gains taxes,
and one event property revenues (land sales, leases) or
personal taxes on movable property such as boats, airplanes,
and motor vehicles. Although these other property taxes are
not directly addressed, successful reforms for the
recurrent, immovable property tax must take intoaccount the
interactions that exist between the immovable property tax
and these other formsof property taxation. The Manual is
primarily designed to assist practitioners from governments,
development partners, and civil society practitioners to
identify, analyze, and develop potential property tax
reforms. The Manual lays out an analytical approach that can
help identify property tax performance potential, challenges
and opportunities, evaluate remedial property tax policyand
administrative reform measures, and design a strategic
action plan to implement those recommended interventions. A
conceptual framework for the property tax, its policy and
administration components, and reform strategy options are
provided along with numerous examples of international experience. |
|---|