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Administration of Property Taxes

In: Beneficial Property Taxation for Emerging Market Countries

Author

Listed:
  • Ehtisham Ahmad

    (London School of Economics and Political Science)

  • Giorgio Brosio

    (University of Torino)

Abstract

In keeping with trends in modern tax administration, the colonial tax administrator model should be replaced by a functional structure of the administration to minimize contacts with taxpayers and limit rent-seeking and corruption opportunities. The area-based model with a focus on occupancy is much easier to administer than the value-based model, although a cadaster might still be needed for legal purposes and for business properties. High-tech satellite imagery, with low-tech verification show promise even in less developed countries, and blockchain would make a big difference in recording transactions, revenues generated as well as enhancing local public financial management options. Blockchain creates an immutable public registry not under control of any single agent, and is a powerful instrument for improving the management of data in the public sector, and also for registering property ownership and sales.

Suggested Citation

  • Ehtisham Ahmad & Giorgio Brosio, 2022. "Administration of Property Taxes," Springer Books, in: Beneficial Property Taxation for Emerging Market Countries, chapter 0, pages 117-138, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-08612-0_6
    DOI: 10.1007/978-3-031-08612-0_6
    as

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