This guide on Rural property tax systems in Central and Eastern Europe has been prepared to support governments in the design and implementation of systems to raise revenues at local levels. An increasing number of countries are introducing policies to decentralize the provision of rural services but very often local levels of government have insufficient funds to carry out these newly decentralized responsibilities. Raising revenues through property taxes on rural land represents one way to improve the capacity of local levels to deliver services. Rural livelihoods are inhibited without sound rural infrastructure and property tax has an important role in helping to provide it.
The guide identifies issues that should be considered by those who are responsible for the technical design and implementation of rural property tax systems. It identifies the benefits and problems associated with the introduction of rural property taxes, the relationship to other taxes and organizational constraints, and provides a chronological checklist for introducing reforms. The guide demonstrates that introducing property tax in rural areas is technically feasible and will benefit the rural economy.