Identifying a cadastral strategy that will produce a reliable, comprehensive and multipurpose land register is one of the most important decisions that a developing country can make. This article examines the general criteria and the physical, economic, fiscal, juridical and environmental aspects that need to be considered when establishing a land register, as well as some of its possible functions. Taxing something as tangible as property is a temptation for any treasury or ministry of finance. The many functions of a reliable, up-to-date and computerized land register will help to change the negative image that the tax institutions have had for centuries.
