Decentralization and rural property taxation

Increasingly land tenure institutions are required to support the decentralization of services to local governments. One expectation of decentralization is improved delivery of services by the level of government that is closest to the beneficiaries of those services. While the scope of services being allocated to local governments has expanded, many rural local governments lack the revenues needed for them to fulfil their new responsibilities. This guide provides advice to countries that wish to increase revenues by introducing rural property taxes.