Paraguay - Real Property Tax : Key to Fiscal Decentralization and Better Land Use, Volume 1. Main Report
This study has at its origin the land question in Paraguay, namely that land ownership is highly concentrated and has become a source of social conflict in the rural areas where one-half of the population lives. A central thesis of the study is tha...
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| Format: | General Economy, Macroeconomics and Growth Study |
| Language: | English |
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Washington, DC
2012
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| Online Access: | http://documents.worldbank.org/curated/en/2007/05/7772050/paraguay-real-property-tax-key-fiscal-decentralization-better-land-use-vol-1-2-main-report http://hdl.handle.net/10986/7713 |
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okr-10986-77132021-04-23T14:02:37Z Paraguay - Real Property Tax : Key to Fiscal Decentralization and Better Land Use, Volume 1. Main Report World Bank ACCOUNTABILITY AGENTS AGRARIAN REFORM AGRICULTURAL LAND AGRICULTURE BANKS CITIES CLEAR TITLE COMPENSATION DEFORESTATION EXCISE TAXES FAIR MARKET VALUE FISCAL DECENTRALIZATION FOREST FORESTS INCOME INFLATION LAND ADMINISTRATION LAND OWNERSHIP LAND PRICES LAND TAXATION LAND USE LAND USES LAND VALUE LANDOWNERS LANDS LATIN AMERICAN LEGISLATION LEVIES LICENSES LOCAL GOVERNMENT LOCAL GOVERNMENT EXPENDITURES MAYORS MIGRATION MUNICIPAL MUNICIPAL BUDGETS MUNICIPAL FINANCE MUNICIPAL GOVERNMENT MUNICIPAL LEVEL MUNICIPALITIES NATURAL RESOURCES PASTURES POINTS POVERTY REDUCTION PRIVATE PROPERTY PRODUCTIVITY PROPERTY TAX ADMINISTRATION PROPERTY TAX COLLECTION PROPERTY TAXES PROPERTY VALUES REAL PROPERTY REVENUE COLLECTION REVENUE PERFORMANCE RIVER RURAL DEVELOPMENT RURAL PROPERTY SETTLEMENTS SOCIAL SERVICES TAX ADMINISTRATION TAX ASSESSMENT TAX COLLECTION TAX RATES TAXATION TECHNICAL ASSISTANCE URBAN AREAS This study has at its origin the land question in Paraguay, namely that land ownership is highly concentrated and has become a source of social conflict in the rural areas where one-half of the population lives. A central thesis of the study is that the existing patterns of land use and ownership, in particular, the very large land holdings (Zatifundio), are a reflection in part of the almost insignificant land tax that is charged today on rural properties. Although the property (land) tax is governed by national legislation, it is collected by the municipalities, which are constitutionally autonomous from the central government. The study thus examines municipal finances in Paraguay and estimates the revenue potential of a revised property tax. The study also reviews the economic rational for effective land taxation and the international experience in this regard. Finally, it suggests improvements in municipal financial administration that are needed in general and, in particular, to administer a revamped and more effective land tax. 2012-06-11T20:03:39Z 2012-06-11T20:03:39Z 2007-05-16 http://documents.worldbank.org/curated/en/2007/05/7772050/paraguay-real-property-tax-key-fiscal-decentralization-better-land-use-vol-1-2-main-report http://hdl.handle.net/10986/7713 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: General Economy, Macroeconomics and Growth Study Economic & Sector Work Latin America & Caribbean Paraguay |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
ACCOUNTABILITY AGENTS AGRARIAN REFORM AGRICULTURAL LAND AGRICULTURE BANKS CITIES CLEAR TITLE COMPENSATION DEFORESTATION EXCISE TAXES FAIR MARKET VALUE FISCAL DECENTRALIZATION FOREST FORESTS INCOME INFLATION LAND ADMINISTRATION LAND OWNERSHIP LAND PRICES LAND TAXATION LAND USE LAND USES LAND VALUE LANDOWNERS LANDS LATIN AMERICAN LEGISLATION LEVIES LICENSES LOCAL GOVERNMENT LOCAL GOVERNMENT EXPENDITURES MAYORS MIGRATION MUNICIPAL MUNICIPAL BUDGETS MUNICIPAL FINANCE MUNICIPAL GOVERNMENT MUNICIPAL LEVEL MUNICIPALITIES NATURAL RESOURCES PASTURES POINTS POVERTY REDUCTION PRIVATE PROPERTY PRODUCTIVITY PROPERTY TAX ADMINISTRATION PROPERTY TAX COLLECTION PROPERTY TAXES PROPERTY VALUES REAL PROPERTY REVENUE COLLECTION REVENUE PERFORMANCE RIVER RURAL DEVELOPMENT RURAL PROPERTY SETTLEMENTS SOCIAL SERVICES TAX ADMINISTRATION TAX ASSESSMENT TAX COLLECTION TAX RATES TAXATION TECHNICAL ASSISTANCE URBAN AREAS |
| spellingShingle |
ACCOUNTABILITY AGENTS AGRARIAN REFORM AGRICULTURAL LAND AGRICULTURE BANKS CITIES CLEAR TITLE COMPENSATION DEFORESTATION EXCISE TAXES FAIR MARKET VALUE FISCAL DECENTRALIZATION FOREST FORESTS INCOME INFLATION LAND ADMINISTRATION LAND OWNERSHIP LAND PRICES LAND TAXATION LAND USE LAND USES LAND VALUE LANDOWNERS LANDS LATIN AMERICAN LEGISLATION LEVIES LICENSES LOCAL GOVERNMENT LOCAL GOVERNMENT EXPENDITURES MAYORS MIGRATION MUNICIPAL MUNICIPAL BUDGETS MUNICIPAL FINANCE MUNICIPAL GOVERNMENT MUNICIPAL LEVEL MUNICIPALITIES NATURAL RESOURCES PASTURES POINTS POVERTY REDUCTION PRIVATE PROPERTY PRODUCTIVITY PROPERTY TAX ADMINISTRATION PROPERTY TAX COLLECTION PROPERTY TAXES PROPERTY VALUES REAL PROPERTY REVENUE COLLECTION REVENUE PERFORMANCE RIVER RURAL DEVELOPMENT RURAL PROPERTY SETTLEMENTS SOCIAL SERVICES TAX ADMINISTRATION TAX ASSESSMENT TAX COLLECTION TAX RATES TAXATION TECHNICAL ASSISTANCE URBAN AREAS World Bank Paraguay - Real Property Tax : Key to Fiscal Decentralization and Better Land Use, Volume 1. Main Report |
| geographic_facet |
Latin America & Caribbean Paraguay |
| description |
This study has at its origin the land
question in Paraguay, namely that land ownership is highly
concentrated and has become a source of social conflict in
the rural areas where one-half of the population lives. A
central thesis of the study is that the existing patterns of
land use and ownership, in particular, the very large land
holdings (Zatifundio), are a reflection in part of the
almost insignificant land tax that is charged today on rural
properties. Although the property (land) tax is governed by
national legislation, it is collected by the municipalities,
which are constitutionally autonomous from the central
government. The study thus examines municipal finances in
Paraguay and estimates the revenue potential of a revised
property tax. The study also reviews the economic rational
for effective land taxation and the international experience
in this regard. Finally, it suggests improvements in
municipal financial administration that are needed in
general and, in particular, to administer a revamped and
more effective land tax. |
| format |
Economic & Sector Work :: General Economy, Macroeconomics and Growth Study |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Paraguay - Real Property Tax : Key to Fiscal Decentralization and Better Land Use, Volume 1. Main Report |
| title_short |
Paraguay - Real Property Tax : Key to Fiscal Decentralization and Better Land Use, Volume 1. Main Report |
| title_full |
Paraguay - Real Property Tax : Key to Fiscal Decentralization and Better Land Use, Volume 1. Main Report |
| title_fullStr |
Paraguay - Real Property Tax : Key to Fiscal Decentralization and Better Land Use, Volume 1. Main Report |
| title_full_unstemmed |
Paraguay - Real Property Tax : Key to Fiscal Decentralization and Better Land Use, Volume 1. Main Report |
| title_sort |
paraguay - real property tax : key to fiscal decentralization and better land use, volume 1. main report |
| publisher |
Washington, DC |
| publishDate |
2012 |
| url |
http://documents.worldbank.org/curated/en/2007/05/7772050/paraguay-real-property-tax-key-fiscal-decentralization-better-land-use-vol-1-2-main-report http://hdl.handle.net/10986/7713 |
| _version_ |
1764403893620441088 |