中部和东欧新兴民主国家房地产税的发展文献翻译

1、 可修改 欢送下载 精品 Word 可修改 欢送下载 精品 Word 可修改 欢送下载 精品 Word原文(yunwn)：The development of property taxation in the new democracies of Central and Eastern EuropeThe main purpose of this paper is to investigate issues relating to the role of land and building taxes as a mechanism to provide an autonomous revenu

2、e source for the newly established local authorities. As Malme and Youngman (1997) suggest, there is a need to seek funds for strengthening local government, with countries needing to adjust their tax systems to account for emerging private markets within land and buildings. Real estate taxes have b

3、een designated as local revenue sources in many countries in Central and Eastern Europe, including Armenia, Estonia, Latvia, Hungary, Czech Republic, Slovak Republic, Bulgaria, Rumania, and the Russian Federation. However, it should be recognised that the levels of revenue currently being raised fro

4、m property-based taxes is very small and there is only a limited potential to increase the yield. Bertaud and Renaud (1994) suggest that many countries have instigated property valuation/taxation systems for the purely opportunistic aim of increasing local revenues, they argue that due to its immova

5、ble nature, land is simply seen as an easy target for fund raising. However, this rather generalistic statement needs to be placed in perspective. Real property taxation is a legitimate source of potential revenue for various tiers of government. As Kelly (1994) suggests, property taxation is perhap

6、s the most universally-used revenue source for local governments throughout the world. It is therefore of little surprise that the new democracies have been investigating and implementing various types of property-based taxes.The implementation of a landed property tax from almost rst principles req

7、uires the consideration of several diverse but interrelated factors. Kelly (1994) has suggested, and rightly so, that if property tax reform is to be successful it must be comprehensive in application and not just focus on any one element. This paper takes the debate on property tax reform to the le

8、vel which demonstrates the integral relationships of the key components of local government finance, the role of local authorities, land information systems, application of cadastres, the property market, valuation and assessment. The paper then looks at the experiences of two countries, namely, Arm

9、enia and the Czech Republic in their endearvours to undertake comprehensive property tax reform.Local government structuresThe arrangement of the public sector in any country is highly influence by the countrys past development, historic traditions religious and ethnic differences, customs, and by e

10、conomic and political circumstances Most countries in transition have already introduced a programme of decentralization which has shifted the responsibility from central government to local government, and as a result has given the local governments a fairly wide discretion in terms of fiscal respo

11、nsibilities resulting in reduced intergovernmental transfers (Alm and Buckley, 1994). As Bird and Wallich (1994) comment, political decentralisation in all countries of the region has been paralleled to some extent by the decentralisation of fiscal responsibilities. Generally speaking, countries ten

12、d to assign more expenditure functions to local governments than can be finance from the revenue sources allocated to those governments. This mismatch of functions and finance is often referred to as “vertical imbalance, with the result that local government becomes more dependent on higher levels o

13、f central government grant. This is clearly a problem with several of the transition countries, where the centre is divesting itself to local government of certain responsibilities, i.e. moving the problem downward. As Wallich (1992) commented it was pushing the decit down in an attempt to shift the

14、 burden of responsibility, both in terms of service provision and bearing the cost of such provision. Some form of local government had existed in most of the transition economies under the socialist regime (Kelly, 1994). However, the scal system was in essence unitary in practice, with local govern

15、ments having a role which was essentially no more than an administrative unit of the centre and having little, if any, independent scal or legislative responsibilities.Revenue base optionsHollis (1993) suggests that the design of the system of local government nance should reect the extent to which

16、a country wishes to have a centralised or localist local government. In simple terms, if a country wants a centralised form of local government it should be largely centrally funded by grants and a share of state taxes. On the other hand, if a localist form of government is desired, it should be fun

17、ded through autonomous locally-based revenue sources. As local government begins to mature, it is important to recognise the relationship between local government and central government and how this is supported through an efcient system of nancing. Within the development of a nance system, a number

18、 of factors need to be taken into account, including the extent to which the systems are readily understood by central government, local government and the electorate; the need to promote efciency through systems that do not distort personal economic decision making; the need for the system to gener

19、ate sufficient income to fund its share of local government expenditure; the extent to which the system is administratively practical; the need for the system to be fair and equitable between both individuals and regions and the need for stability to enable local authorities to plan the use of resou

20、rces over time.The priority of all the countries in transition has been to establish an effective local government revenue structure capable of sustaining the newly-formed local governments (Bird and Wallich, 1994). To give credibility to their status as autonomous entities with electorate responsib

21、ilities, local governments need to have a strong source of discretionary revenues. As Kelly (1994) contends, from an international perspective there is a wide diversity in the structure and effectiveness of local revenue systems. However, theory and practice would indicate that property taxes and us

22、er charges represent the main sources for a stable source of locallyderived revenues (Bahl and Linn, 1992). Land information systems.Over the last couple of decades, the term land information system (LIS) (see Figure 1) has increasingly been used worldwide to describe the management of spatial data

23、of all forms in a context of government administration. There is a clear need for the new democracies to establish a LIS which would integrate an efcient land market system, land registration and a land transfer system.Land policy, in essence relates to the equitable distribution of a basic resource

24、, i.e. land, and would permit a greater transparency in the land administration process. Land policy should ideally emanate from political agreement arrived at through an open democratic process. The resulting policy should then provide a general framework within which land laws and regulations are

25、formulated. The LIS would support and assist the eventual implementation of these policies. While land tenure can be dened as the processes and relationships associated with land and building rights (Williamson, 1994), this includes the nature of existing land rights, the balance between state and p

26、rivate rights and the land allocation and reallocation system. Clearly, this aspect is of fundamental importance and is of direct relevance within the context of property taxation. One of the major challenges facing the newly-created democracies is the area of land administration and land reform. In

27、 addition they have been faced with the problem of how to begin the processes of establishing property markets and to maintain the momentum of reform. Cadastral reform Cadastral systems in one form or another have been created in most developed and developing countries during the last couple of cent

28、uries. The concept of a cadastral system in any country reects the historical, cultural and legal framework of that country or jurisdiction. They have represented the central component in establishing a land tenure system, and land ownership system, in supporting land markets and supporting efcient

29、land administration in general. A widely accepted denition of cadastre, according to Williamson (1994, p.3), is:A cadastre is a complete and up-to-date ofcial register or inventory of land parcels in any state or jurisdiction containing information about the parcels regarding ownership, valuation, l

30、ocation area, land use and usually buildings or structures thereon. With the dissolution of the Soviet Union, there is a great urgency from the newly-independent countries to promote the privatisation of land ownership within a framework of land reform. In July 1991, the United Nations Centre for Hu

31、man Settlements (HABITAT) published the statement, “Future Cooperation with Transition Countries of Central and Eastern Europe from which the following extract is taken (1991, p. 51):Taxation on property, however, can be a signicant source of income for public authorities with which to nance their o

32、wn operations and to provide essential services. Apart from the philosophical obstacles to the acceptance of the principles of the private ownership of land and housing which still linger on in some countries, the practical obstacles to the establishment of a transparent system of property ownership

33、 are many; beginning with the establishment of a system of property registry and the ceding (or sale) of communal land to individuals. A property tax system must be able to identify and link taxable subjects (taxpayers) and taxable objects. Generally speaking, the tax system can be organised in two

34、broad ways: first, by registering property as declared by taxable subjects, i.e. taxpayers and second, by creating a scal cadastre. During the socialist era, many countries had extensive experience with operating person-based information systems. Individuals were required to have domestic “passports

35、 that identied their ofcial place of residence, and person registers were well established. In addition, other organisations and legal entities were likewise registered. It was natural for tax administrations in these circumstances to organise property tax systems along similar lines. The basis of t

36、he systems required taxpayers to le returns in each district in which they held assessable property. This particular approach requires the taxpayer to have a degree of education and knowledge regarding the system, and the potential existed for under-reporting or inaccurate reporting of information.

37、The drawbacks of this style of information recording have led many democracies to implement integrated land information systems with a scal and legal cadastre.Land restitution and privatisation programmes in the new democracies have created an urgent need to establish transparent public cadastres wh

38、ich can facilitate among other things land transactions, identify land and property rights and the delineation of parcels conveyed (Home et al., 1996). Property taxation requires clear and denitive parcel identication showing legal boundaries as well as parcel areas. To meet the demands for national

39、 development, cadastres are evolving from the more traditional scal-based to what are now described as multi-purpose cadastres. The cadastre should give public condence because of the rigour and unbiased nature of its application in terms of data collection, storage, maintenance and dissemination of

40、 information. Within a developing real estate market, it would be the mechanism to guarantee the legal status of real property and rights (Raitanen and Tenkanen, 1992). In many of the emerging democracies prior to the communist takeovers, cadastral systems were well advanced. The subsequent socialis

41、t governments saw the legal function of the cadastre as being of less importance than supplying land-related information for central economic planning. In Latvia, for example, the process of land reform and cadastral implementation was undertaken during the period 1918-1940. With the Soviet occupati

42、on in 1940, the cadastral system was effectively dismantled as all land was nationalised. However, 1990 saw the introduction of land reform and restitution which has resulted in the development of an automated multipurpose information system for cadastral applications to include land registration, v

43、aluation and taxation (Eglitis and Balodis, 1994). Czechoslovakia, as part of the Austro-Hungarian Empire, had one of the first modern cadastres. Originally developed for a system of property taxation, it represented essentially a scal cadastre and then integrated a legal cadastre. The cadastre was

44、unfortunately not maintained during the socialist period. However, in 1993, In Bulgaria, the first cadastral law was passed in 1908 which had as its objective: equitable taxation, introduction of land books (for the securing of ownership rights) and for all activities connected with country plan geo

45、metry and altimetry (Home et al., 1996, p. 21). In 1941 a second cadastral law was passed. However, as with other countries in the region, the cadastre fell into disuse and became ineffective. The objective of the reform is to reestablish the cadastre which began during the period of the first refor

46、m and also to deal with the complicated issues of land restitution. Only by creating a cadastre with a fiscal component, which organises land and building records geographically, can the tax administration ensure that all assessable objects are discovered and correctly described. Figure 2 illustrate

47、s the important linkages and benefits of an integrated property tax and cadastral system.Property marketsThe absence of land markets has had a profound effect on the internal efficiency productivity and environmental quality of many cities within the newly-formed countries. There is clearly a need f

48、or the development of urban markets. However, such markets cannot operate in an institutional vacuum. An institutional approach to the development of clear and verifiable property rights is the cornerstone of the development of efficient urban land markets (Bertaud and Renaud,1994). What is consider

49、ed a priority in land tenure reform is to unify land and property tenure forms in order to simplify the trading of real estate.Conventional property markets have yet to be fully developed in most of the new democracies. However, countries such as Poland, Hungary and Czech Republic have been making t

50、remendous progress in this area. However, it has to be stated that, in common with most countries at a similar stage of development (as at 1997), there are in sufficient transactions to be able to provide a database of sales and/or lettings on which to build a fully integrated ad valorem property ta

51、x. A great strength of a market system is the ability to rely on transfer prices as evidence of the relative value of properties. However, this strength is vitiated if transfer prices are either not recorded or heavily distorted. There are two other significant problems related to the development of

52、 property markets which can impact significant on the implementation of the property tax first, the land restitution problem and second, the under reporting of transfer values. In relation to land restitution, this is a particular problem with regard to agricultural land within several countries, an

53、d is largely due to the hiatus in maintaining ownership records and to changes in cultivation patterns made during the state co-operative farming period. The lack of uncertainty regarding location, ownership and use rights of parcels of land is a frustration to the effective implementation of the pr

54、operty tax. Regardless of these uncertainties, land should be included within the tax base and be taxed on the grounds of fairness, economic efficiency and the need for tax revenue. As many of the new democracies are primarily rural in character, a significant potential loss of revenue would result

55、if land were to be exempted from the property tax. Given this, Estonia, Hungary, Czech Republic, Bulgaria and Armenia either plan or currently impose a property tax on agricultural land. While it is important that property owners benefit from the governmental protection of private property rights, i

56、t is of course important that the transaction details are accurately reported. Implementing a high rate of transfer tax can have the adverse effect of encouraging the under-declaring of property values and also restricting the development of the property market. An administrative objective, understa

57、ndably, is to obtain information regarding a sale or other form of transaction, because such information, if properly reported, is essential to the property tax system and indeed to the orderly functioning of real estate markets.Source: William .J. McCluskey,1998 “The development of property taxatio

58、n in the new democracies of Central and Eastern Europe.roperty Management,vol.16, no.3 ,march,pp.145-149.译文(ywn)：中部(zhn b)和东欧新兴民主国家房地产税的开展(kizhn)本文(bnwn)的主要目的是研讨新建的地方政府同意把土地及房屋税作为一种自治收入来源的机制(jzh)，根据马摩尔和杨格曼的建议，我们需要寻求资金，加强地方政府、国家调整自己占新兴私人市场土地和建筑的税收制度。在中欧和东欧的许多国家房地产税被选定为当地收入来源，包括亚美尼亚，爱沙尼亚、拉脱维亚、匈牙利、捷克、斯

59、洛伐克共和国、保加利亚、罗马尼亚、俄罗斯的联盟。但是，它应该意识到，目前的收入水平靠提高税收是可能性非常小的，而且只能有限的增加收益。巴特和瑞诺德表示，许多国家已经被教唆财产税制的评估目的是纯投机取巧的提升地方的收入，他们认为由于其属于自然的不动产，所以土地简单地被视为靶子，用来筹集资金。然而，这需要放在相当正确的角度来进行判断。不动产税是潜在不同级别的政府收益的正统来源。正如凯莉1994建议，财产课税可能是世界各地地方政府最为常用的收入来源。因此，一点也不意外新兴民主国家已在调查和实施各种属性类型的税。实现地产税，从第一原那么上几乎要求需要考虑几个多样性的相关因素。凯莉1994建议，这本是合

60、理的；如果财产税改革要成功，就必须是全面的应用而且不应该只是着眼于任何一个元素，本文以财产税制改革的争论来说明关键部件的水平和地方政府财政、土地信息系统，地籍的应用，房地产市场、评估和评价整体关系的角色。本文重点看两个国家， 即亚美尼亚和捷克共和国，他们努力在进行综合性能税制改革。地方政府结构在任何国家公共部门的安排都高度受到国家开展、过去的历史传统、宗教和种族差异、习惯的影响，大多数过渡的国家通过经济、政治环境已经提到的一项方案，即改变和分散中央政府与当地政府的责任，其结果是，给了地方政府相当广泛的自由裁量权，减少政府间映衬划拨，导致财政条款责任。博尔德和霍利斯1994评论，各国政治权力下放