原文：ThedevelopmentofpropertytaxationinthenewdemocraciesofCentralandEasternEuropeThemainpurposeofthispaperistoinvestigateissuesrelatingtotheroleoflandandbuildingtaxesasamechanismtoprovideanautonomousrevenuesourceforthenewlyestablishedlocalauthorities.AsMalmeandYoungman(1997)suggest,thereisaneedtoseekfundsforstrengtheninglocalgovernment,withcountriesneedingtoadjusttheirtaxsystemstoaccountforemergingprivatemarketswithinlandandbuildings.RealestatetaxeshavebeendesignatedaslocalrevenuesourcesinmanycountriesinCentralandEasternEurope,includingArmenia,Estonia,Latvia,Hungary,CzechRepublic,SlovakRepublic,Bulgaria,Rumania,andtheRussianFederation.However,itshouldberecognisedthatthelevelsofrevenuecurrentlybeingraisedfromproperty-basedtaxesisverysmallandthereisonlyalimitedpotentialtoincreasetheyield.BertaudandRenaud(1994)suggestthatmanycountrieshaveinstigatedpropertyvaluation/taxationsystemsforthepurelyopportunisticaimofincreasinglocalrevenues,theyarguethatduetoitsimmovablenature,landissimplyseenasaneasytargetforfundraising.However,thisrathergeneralisticstatementneedstobeplacedinperspective.Realpropertytaxationisalegitimatesourceofpotentialrevenueforvarioustiersofgovernment.AsKelly(1994)suggests,propertytaxationisperhapsthemostuniversally-usedrevenuesourceforlocalgovernmentsthroughouttheworld.Itisthereforeoflittlesurprisethatthenewdemocracieshavebeeninvestigatingandimplementingvarioustypesofproperty-basedtaxes.Theimplementationofalandedpropertytaxfromalmost?rstprinciplesrequirestheconsiderationofseveraldiversebutinterrelatedfactors.Kelly(1994)hassuggested,andrightlyso,thatifpropertytaxreformistobesuccessfulitmustbecomprehensiveinapplicationandnotjustfocusonanyoneelement.Thispapertakesthedebateonpropertytaxreformtothelevelwhichdemonstratestheintegralrelationshipsofthekeycomponentsoflocalgovernmentfinance,theroleoflocalauthorities,landinformationsystems,applicationofcadastres,thepropertymarket,valuationandassessment.Thepaperthenlooksattheexperiencesoftwocountries,namely,ArmeniaandtheCzechRepublicintheirendearvourstoundertakecomprehensivepropertytaxreform.LocalgovernmentstructuresThearrangementofthepublicsectorinanycountryishighlyinfluencebythecountry’spastdevelopment,historictraditionsreligiousandethnicdifferences,customs,andbyeconomicandpoliticalcircumstancesMostcountriesintransitionhavealreadyintroducedaprogrammeofdecentralizationwhichhasshiftedtheresponsibilityfromcentralgovernmenttolocalgovernment,andasaresulthasgiventhelocalgovernmentsafairlywidediscretionintermsoffiscalresponsibilitiesresultinginreducedintergovernmentaltransfers(AlmandBuckley,1994).AsBirdandWallich(1994)comment,politicaldecentralisationinallcountriesoftheregionhasbeenparalleledtosomeextentbythedecentralisationoffiscalresponsibilities.Generallyspeaking,countriestendtoassignmoreexpenditurefunctionstolocalgovernmentsthancanbefinancefromtherevenuesourcesallocatedtothosegovernments.Thismismatchoffunctionsandfinanceisoftenreferredtoas“verticalimbalance”,withtheresultthatlocalgovernmentbecomesmoredependentonhigherlevelsofcentralgovernmentgrant.Thisisclearlyaproblemwithseveralofthetransitioncountries,wherethecentreisdivestingitselftolocalgovernmentofcertainresponsibilities,i.e.movingtheproblemdownward.AsWallich(1992)commenteditwaspushingthede?citdowninanattempttoshifttheburdenofresponsibility,bothintermsofserviceprovisionandbearingthecostofsuchprovision.Someformoflocalgovernmenthadexistedinmostofthetransitioneconomiesunderthesocialistregime(Kelly,1994).However,the?scalsystemwasinessenceunitaryinpractice,withlocalgovernmentshavingarolewhichwasessentiallynomorethananadministrativeunitofthecentreandhavinglittle,ifany,independent?scalorlegislativeresponsibilities.RevenuebaseoptionsHollis(1993)suggeststhatthedesignofthesystemoflocalgovernment?nanceshouldre?ecttheextenttowhichacountrywishestohaveacentralisedorlocalistlocalgovernment.Insimpleterms,ifacountrywantsacentralisedformoflocalgovernmentitshouldbelargelycentrallyfundedbygrantsandashareofstatetaxes.Ontheotherhand,ifalocalistformofgovernmentisdesired,itshouldbefundedthroughautonomouslocally-basedrevenuesources.Aslocalgovernmentbeginstomature,itisimportanttorecognisetherelationshipbetweenlocalgovernmentandcentralgovernmentandhowthisissupportedthroughanef?cientsystemof?nancing.Withinthedevelopmentofa?nancesystem,anumberoffactorsneedtobetakenintoaccount,includingtheextenttowhichthesystemsarereadilyunderstoodbycentralgovernment,localgovernmentandtheelectorate;theneedtopromoteef?ciencythroughsystemsthatdonotdistortpersonaleconomicdecisionmaking;theneedforthesystemtogeneratesufficientincometofunditsshareoflocalgovernmentexpenditure;theextenttowhichthesystemisadministrativelypractical;theneedforthesystemtobefairandequitablebetweenbothindividualsandregionsandtheneedforstabilitytoenablelocalauthoritiestoplantheuseofresourcesovertime.Thepriorityofallthecountriesintransitionhasbeentoestablishaneffectivelocalgovernmentrevenuestructurecapableofsustainingthenewly-formedlocalgovernments(BirdandWallich,1994).Togivecredibilitytotheirstatusasautonomousentitieswithelectorateresponsibilities,localgovernmentsneedtohaveastrongsourceofdiscretionaryrevenues.AsKelly(1994)contends,fromaninternationalperspectivethereisawidediversityinthestructureandeffectivenessoflocalrevenuesystems.However,theoryandpracticewouldindicatethatpropertytaxesanduserchargesrepresentthemainsourcesforastablesourceoflocallyderivedrevenues(BahlandLinn,1992).Landinformationsystems.Overthelastcoupleofdecades,thetermlandinformationsystem(LIS)(seeFigure1)hasincreasinglybeenusedworldwidetodescribethemanagementofspatialdataofallformsinacontextofgovernmentadministration.ThereisaclearneedforthenewdemocraciestoestablishaLISwhichwouldintegrateanef?cientlandmarketsystem,landregistrationandalandtransfersystem.Landpolicy,inessencerelatestotheequitabledistributionofabasicresource,i.e.land,andwouldpermitagreatertransparencyinthelandadministrationprocess.Landpolicyshouldideallyemanatefrompoliticalagreementarrivedatthroughanopendemocraticprocess.Theresultingpolicyshouldthenprovideageneralframeworkwithinwhichlandlawsandregulationsareformulated.TheLISwouldsupportandassisttheeventualimplementationofthesepolicies.Whilelandtenurecanbede?nedastheprocessesandrelationshipsassociatedwithlandandbuildingrights(Williamson,1994),thisincludesthenatureofexistinglandrights,thebalancebetweenstateandprivaterightsandthelandallocationandreallocationsystem.Clearly,thisaspectisoffundamentalimportanceandisofdirectrelevancewithinthecontextofpropertytaxation.Oneofthemajorchallengesfacingthenewly-createddemocraciesistheareaoflandadministrationandlandreform.Inadditiontheyhavebeenfacedwiththeproblemofhowtobegintheprocessesofestablishingpropertymarketsandtomaintainthemomentumofreform.CadastralreformCadastralsystemsinoneformoranotherhavebeencreatedinmostdevelopedanddevelopingcountriesduringthelastcoupleofcenturies.Theconceptofacadastralsysteminanycountryre?ectsthehistorical,culturalandlegalframeworkofthatcountryorjurisdiction.Theyhaverepresentedthecentralcomponentinestablishingalandtenuresystem,andlandownershipsystem,insupportinglandmarketsandsupportingef?cientlandadministrationingeneral.Awidelyacceptedde?nitionofcadastre,accordingtoWilliamson(1994,p.3),is:Acadastreisacompleteandup-to-dateof?cialregisterorinventoryoflandparcelsinanystateorjurisdictioncontaininginformationabouttheparcelsregardingownership,valuation,locationarea,landuseandusuallybuildingsorstructuresthereon.WiththedissolutionoftheSovietUnion,thereisagreaturgencyfromthenewly-independentcountriestopromotetheprivatisationoflandownershipwithinaframeworkoflandreform.InJuly1991,theUnitedNationsCentreforHumanSettlements(HABITAT)publishedthestatement,“FutureCooperationwithTransitionCountriesofCentralandEasternEurope”fromwhichthefollowingextractistaken(1991,p.51):Taxationonproperty,however,canbeasigni?cantsourceofincomeforpublicauthoritieswithwhichto?nancetheirownoperationsandtoprovideessentialservices.Apartfromthephilosophicalobstaclestotheacceptanceoftheprinciplesoftheprivateownershipoflandandhousingwhichstilllingeroninsomecountries,thepracticalobstaclestotheestablishmentofatransparentsystemofpropertyownershiparemany;beginningwiththeestablishmentofasystemofpropertyregistryandtheceding(orsale)ofcommunallandtoindividuals.Apropertytaxsystemmustbeabletoidentifyandlinktaxablesubjects(taxpayers)andtaxableobjects.Generallyspeaking,thetaxsystemcanbeorganisedintwobroadways:first,byregisteringpropertyasdeclaredbytaxablesubjects,i.e.taxpayersandsecond,bycreatinga?scalcadastre.Duringthesocialistera,manycountrieshadextensiveexperiencewithoperatingperson-basedinformationsystems.Individualswererequiredtohavedomestic“passports”thatidenti?edtheirof?cialplaceofresidence,andpersonregisterswerewellestablished.Inaddition,otherorganisationsandlegalentitieswerelikewiseregistered.Itwasnaturalfortaxadministrationsinthesecircumstancestoorganisepropertytaxsystemsalongsimilarlines.Thebasisofthesystemsrequiredtaxpayersto?lereturnsineachdistrictinwhichtheyheldassessableproperty.Thisparticularapproachrequiresthetaxpayertohaveadegreeofeducationandknowledgeregardingthesystem,andthepotentialexistedforunder-reportingorinaccuratereportingofinformation.Thedrawbacksofthisstyleofinformationrecordinghaveledmanydemocraciestoimplementintegratedlandinformationsystemswitha?scalandlegalcadastre.Landrestitutionandprivatisationprogrammesinthenewdemocracieshavecreatedanurgentneedtoestablishtransparentpubliccadastreswhichcanfacilitateamongotherthingslandtransactions,identifylandandpropertyrightsandthedelineationofparcelsconveyed(Homeetal.,1996).Propertytaxationrequiresclearandde?nitiveparcelidenti?cationshowinglegalboundariesaswellasparcelareas.Tomeetthedemandsfornationaldevelopment,cadastresareevolvingfromthemoretraditional?scal-basedtowhatarenowdescribedasmulti-purposecadastres.Thecadastreshouldgivepubliccon?dencebecauseoftherigourandunbiasednatureofitsapplicationintermsofdatacollection,storage,maintenanceanddisseminationofinformation.Withinadevelopingrealestatemarket,itwouldbethemechanismtoguaranteethelegalstatusofrealpropertyandrights(RaitanenandTenkanen,1992).Inmanyoftheemergingdemocraciespriortothecommunisttakeovers,cadastralsystemswerewelladvanced.Thesubsequentsocialistgovernmentssawthelegalfunctionofthecadastreasbeingoflessimportancethansupplyingland-relatedinformationforcentraleconomicplanning.InLatvia,forexample,theprocessoflandreformandcadastralimplementationwasundertakenduringtheperiod1918-1940.WiththeSovietoccupationin1940,thecadastralsystemwaseffectivelydismantledasalllandwasnationalised.However,1990sawtheintroductionoflandreformandrestitutionwhichhasresultedinthedevelopmentofanautomatedmultipurposeinformationsystemforcadastralapplicationstoincludelandregistration,valuationandtaxation(EglitisandBalodis,1994).Czechoslovakia,aspartoftheAustro-HungarianEmpire,hadoneofthefirstmoderncadastres.Originallydevelopedforasystemofpropertytaxation,itrepresentedessentiallya?scalcadastreandthenintegratedalegalcadastre.Thecadastrewasunfortunatelynotmaintainedduringthesocialistperiod.However,in1993,InBulgaria,thefirstcadastrallawwaspassedin1908whichhadasitsobjective:…equitabletaxation,introductionoflandbooks(forthesecuringofownershiprights)andforallactivitiesconnectedwithcountryplangeometryandaltimetry(Homeetal.,1996,p.21).In1941asecondcadastrallawwaspassed.However,aswithothercountriesintheregion,thecadastrefellintodisuseandbecameineffective.Theobjectiveofthereformistoreestablishthecadastrewhichbeganduringtheperiodofthefirstreformandalsotodealwiththecomplicatedissuesoflandrestitution.Onlybycreatingacadastrewithafiscalcomponent,whichorganiseslandandbuildingrecordsgeographically,canthetaxadministrationensurethatallassessableobjectsarediscoveredandcorrectlydescribed.Figure2illustratestheimportantlinkagesandbenefitsofanintegratedpropertytaxandcadastralsystem.梅Pr莫op擇er辛ty瓶m申ar屢ke碗ts腹Th百e御ab倘se寺nc棒e饞of業(yè)l析an析d遺ma莖rk臨et跪s躲ha役s犯ha沿d吼a碎pr帖of徹ou干nd妥藍ef效fe客ct畢o叮n參th槐e狠in猾te托rn示al問迫ef碧fi匯ci零en脊cy伯全pr碎od寬uc宗ti六vi桶ty倦a坑nd浩e聚nv頌ir值on與me瞎nt表al收q總ua塊li濤ty厚o構f盾ma買ny柿c慚it施ie捐s獅wi鈔th惕in擁t罪he炭n垂ew抗ly抹-f牽or朋me樓d迅co喚un誕tr遮ie正s薪.哲T畜he癥re菠i概s家cl降ea情rl考y頌a股ne并ed場f賭or榜t騰he報d資ev核el辯op眠me農(nóng)nt燭o逐f個ur雙ba宇n遞ma刻rk格et熟s騰.朋H格ow險ev持er耍,盜s芝uc板h陸ma思rk預et衛(wèi)s篩ca幸nn逆ot挽o餃pe顧ra守te膚i魯n榮an盈i芝ns史ti半tu駕ti蹦on躁al豬v蒼ac跌uu羞m羽.獅An涂i彼ns細ti賤tu怪ti廳on沸al紹a傳pp抽ro毫ac檢h封to為t汗he徑d愛ev乳el乘op乎me煤nt殲of膏c督le槽ar回a丟nd梁商ve席ri躁fi悼ab勉le款p框ro維pe新rt坊y捆ri躁gh遭ts些i晶s以th瞞e為co蓮rn同er漸st殃on概e量of店t崇he系d兩ev塵el拌op距me螺nt元o抬f棕ef醉fi所ci控en懼t刃ur她ba疑n疏la選nd交m小ar鏈ke各ts昨(滅Be陣rt悔au成d慶an北d聞Re栗na迫ud珍,伸19棵94椒)菠.斷W甜ha寄t才is船c送on狂si夸de豈re銀d做a抱pr艇io糟ri蕩ty旬i曾n薪la辦nd馬te渡nu功re肅r粘ef廳or文m紙is把t將o惰un厚if盜y叛la寇nd滋a撕nd虜p惰ro葬pe楊rt竿y撇te佛nu甲re蛾f纖or權ms渴i篩n醬or島de船r疫to紗s掙im挨pl悅if寧y竄th皇e頸tr趁ad今in寶g掌of斃r總ea槽l腔es坐ta正te討.果Co公nv織en充ti粘on傘al受p戒ro運pe胳rt旦y后ma圓rk棚et氧s扇ha抄ve傲y弟et招t蠟o棗be搶f肉ul講ly失d下ev石el營op秩ed飾i獸n打mo蠢st轉(zhuǎn)o弱f勞th遺e濃ne磁w伍de錯mo舉cr跨ac蕩ie枝s岡.旬H鹽ow葡ev叢er群,嗓c藏ou儲nt堂ri您es容s糕uc畝h代as宮P仗ol悼an敘d濁,皇Hu資ng蝶ar產(chǎn)y拾an納d假Cz血ec驢h獸Re介pu漫bl筒ic雜h購av乎e筆be椒en嶺ma滿ki迎ng頑t離re妖me填nd陷ou訊s但pr央og削re射ss桃i筒n谷th食is鬧a余re污a駱.查Ho黑we先ve險r柱,川i捐t析ha仙s渾to各b廣e圈st枝at拐ed蜓t乞ha仇t聲,制i口n趁co類mm揀on酬wi她th方m狠os豈t你co粱un谷tr頌ie段s戚at均a軋s逝im捷il剃ar投s堵ta跳ge棕o炒f析de脾ve疾lo幸pm話en堤t陸(a派s篩at引1傳99元7)蘆,芝t此he恰re賞a衛(wèi)re摩i擁n熱s軟uf洋fi醒ci益en拋t惹tr態(tài)an婚sa決ct未io蜘ns既t說o翻be棗a套bl妙e會to芳p報ro屬vi邀de比a屑d礙at補ab虜as太e懷of鄭s混al蛛es杯a橫nd其/o后r桿le狼tt根in嚷gs煉o彼n悲wh代ic善h微to養(yǎng)b品ui合ld闊a迅fu繩ll塔y悟in前te繼gr虛at纖ed庫a鋤d揉va歇lo軌re顛m舌pr寄op持er厲ty顯t獅ax肅.俘A膀gr顫ea矮t使st浪re痕ng跪th吐o立f亞a滾ma姓rk偵et濾s院ys握te無m帽is難t涉he在a哀bi鐮li治ty慣to按r脾el懸y日on途t鉆ra本ns每fe捕r賓pr押ic駛es晝a嘩s欣ev塘id波en抵ce趨o沃f腰th該e雕re柳la哄ti戚ve申v獲al繼ue世o礎f武pr現(xiàn)op蜻er死ti遼es癢.賀H孟ow韻ev守er擔,晴t蛾hi夕s郵st偏re辭ng每th茂i羽s訓vi勁ti象at陪ed桃i精f持tr唇an烏sf侵er伸p換ri幟ce恨s蘋ar球e免ei圖th衰er忙no秩t組re滅co己rd艷ed萬o蔽r慈he示av懼il桐y富di我st終or西te拳d顫.那T俊he婆re裳a爺re搞tw額o級ot矮he蛙r輝si靜gn紛if是ic皆an犯t核p漿ro來bl醉em船s雷re禾la推te鳴d緒to疊t盼he砍de欄ve仿lo范pm步en燥t淹of濕p麻ro攪pe吵rt剝y區(qū)ma率rk駐et乎s監(jiān)wh估ic魯h悟ca戶n附im犁pa斃ct砍毀si藏gn漂if松ic咽an梅t視o前n籍th凳e抹im醬pl兔em全en夸ta臣ti差on炒o遲f蘇th匙e慨pr蛇op鋤er孤ty自t計ax交–貫省fi油rs散t認,船t油he耳l盟an易d灰re滅st思it側(cè)ut碗io揮n連pr瘋ob維le玩m大an瓜d迷se鏟co牲nd涉,湯t證he出u稅nd梢er借r喜ep煤or溜ti感ng忽o盈f怖tr年an罵sf邁er志v勻al圣ue紫s鋸.且In凍r篇el睛at壽io棚n薄to進l供an慨d爆re抱st嘴it趴ut功io饞n王,產(chǎn)t且hi恒s奧is企a遺pa亂rt推ic剝ul較ar躺p緞ro齒bl撞em因w翼it常h當re開ga職rd脈t捐o授ag農(nóng)ri腰cu拾l(fā)t昆ur缸al韻la奪nd灣w似it勺hi貞n曾se足ve哈ra浸l殼co君un浙tr金ie落s覽,自a冬nd傲i盡s峽la拋rg司el紋y極du游e華to丸t攔he井h畏ia狗tu犯s障in未m帶ai未nt朽ai撤ni會ng尖o皺wn壇er筑sh標ip我re美co劇rd校s久an批d制to游c榮ha廟ng靠es根i濫n良cu蝶lt紗iv嘴at罪io營n覽pa驗tt院er壯ns六ma圖de品d欣ur牽in涉g煩th錫e交st桶at擾e迷co晴-o削pe霞ra馳ti移ve趣f本ar浙mi田ng幼pe傅ri襖od劍.怕T懲he輩l餃ac兔k獅of誰u棋nc擔er劣ta捏in攻ty貌r紐eg障ar漢di蟻ng舊lo炊ca掙ti蛙on侍,機o堪wn京er央sh辯ip妻a枝nd重u孫se漆r梯ig努ht葡s絨of宿p呼ar每ce饑ls悟of招l(wèi)后an鴨d慣is鴨a遺f籮ru房st霞ra壺ti環(huán)on謀t呈o等th農(nóng)e爬ef語fe歇ct烤iv造e拌im議pl炭em淋en勢ta傅ti脫on來o拘f儀th認e備pr乓op據(jù)er租ty耗t勝ax縱.鄰R湊eg夏ar弱dl拴es凝s漏of傭th急es中e飛un鍵ce謠rt房ai燭nt兵ie歐s演,獵l必an書d霧sh灑ou度ld代b艱e勇in針cl已ud禍ed隙wi撫t(yī)h低in脅t牢he診t雷ax劇b倉as走e肆an腫d培be但t彈ax怕ed親o稱n粉th旨e挺gr欄ou揉nd喜s聾o繪f友fa欄ir奇ne選ss那,輩e烘co奸no證mi期c訴ef購fi牙ci初en組cy雁a放nd很th蜂e繩ne線ed繪f衡or經(jīng)t嗽ax慘r父ev朗en題ue此.霜A綁s謊ma抵ny套o尿f咸th挖e偷ne貓w吸de矛mo懲cr康ac嫂ie括s圖ar菌e憤pr郊im晌ar緒il抬y故ru辭ra臭l頸in銷c演ha聚ra帝ct喇er現(xiàn),邊a獅si吐gn智if劑ic蹈an含t江p于ot役en麥ti貢al武l闖os族s步of蒸r襪ev盞en要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一個變問題猴，跪就是漢如何狐開始描建立辨房地根產(chǎn)市擱場和仰維持杠改革去動力噸的過鉤程桑。在打過去安的幾蛋個世罷紀，搜大多立數(shù)發(fā)趟達國勤家和鼓發(fā)展興中國祝家已毅經(jīng)創(chuàng)神造了扔地籍臭改革慮或另課一種顛形式出的材地籍永系統(tǒng)武。在里任何名國家裳地籍喂系統(tǒng)鄙的概的念反娃映了蝦該國訂家或獸者管洋轄的去歷史航、文攜化和誘法律捐的譽框架棄。他途們代旗表中許央政斬府班，一蚊般在棒支持欄土地歲市場符和支患持有擴效的辮土地扎管理淘中建菌立的父土地妙所有亦權制娘度，受土地捆所有掌權制從度。洲根據(jù)奶威廉振姆森撥（1首99援4）玩所說欣是句一種包公認私的地搖籍管小理定懷義：風一個易地籍采是一綠個完缸整的朝和最宰新官祥方登年記或床庫存蒙土地叉包含梳任何渠國家栗或管鉤轄的匠關于卡位置養(yǎng)區(qū)、厚通常舊的建筋筑物沖、構塘筑物職上的仆信息仿評估零，所灶有權幅，土污地利帥用駁。辛如蘇羨聯(lián)的攀解體司，印一個征新國訴家土蓬地改忠革框集架內(nèi)挪，擠急切幫的需鐘要促催進土羞地所款有權儲的私啞有化鍛。在孩19采91馳年7借月聯(lián)燭合國疊人類抓住區(qū)宋中心饞（愛捎必居遺）發(fā)傻表聲舊明，源“侮未來濕歐洲陵中部仍和東問部咱國家銜的合游作轉(zhuǎn)貧軌揪，證仁明是職采取效制度午改革撿”織。磨然而殲通過箱金融市公共依機構射自己恰的操筐作，愉稅收蹲和財熟產(chǎn)都擾可能燃成為項一個貍不同厚凡響夕的收撒入來犬源，狀并提嶺供必乞要的景服務判。以工建立泰系統(tǒng)居的注升冊和館財產(chǎn)街原（灶銷）賄公共蝦土地壘個體復的掠開始翅。香財產(chǎn)嗚