中部和东欧新兴民主国家房地产税的发展[文献翻译]

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.Theimplementationofalandedpropertytaxfromalmostfirstprinciplesrequirestheconsiderationofseveraldiversebutinterrelatedfactors.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)commenteditwaspushingthedeficitdowninanattempttoshifttheburdenofresponsibility,bothintermsofserviceprovisionandbearingthecostofsuchprovision.Someformoflocalgovernmenthadexistedinmostofthetransitioneconomiesunderthesocialistregime(Kelly,1994).However,thefiscalsystemwasinessenceunitaryinpractice,withlocalgovernmentshavingarolewhichwasessentiallynomorethananadministrativeunitofthecentreandhavinglittle,ifany,independentfiscalorlegislativeresponsibilities.RevenuebaseoptionsHollis(1993)suggeststhatthedesignofthesystemoflocalgovernmentfinanceshouldreflecttheextenttowhichacountrywishestohaveacentralisedorlocalistlocalgovernment.Insimpleterms,ifacountrywantsacentralisedformoflocalgovernmentitshouldbelargelycentrallyfundedbygrantsandashareofstatetaxes.Ontheotherhand,ifalocalistformofgovernmentisdesired,itshouldbefundedthroughautonomouslocally-basedrevenuesources.Aslocalgovernmentbeginstomature,itisimportanttorecognisetherelationshipbetweenlocalgovernmentandcentralgovernmentandhowthisissupportedthroughanefficientsystemoffinancing.Withinthedevelopmentofafinancesystem,anumberoffactorsneedtobetakenintoaccount,includingtheextenttowhichthesystemsarereadilyunderstoodbycentralgovernment,localgovernmentandtheelectorate;theneedtopromoteefficiencythroughsystemsthatdonotdistortpersonaleconomicdecisionmaking;theneedforthesystemtogeneratesufficientincometofunditsshareoflocalgovernmentexpenditure;theextenttowhichthesystemisadministrativelypractical;theneedforthesystemtobefairandequitablebetweenbothindividualsandregionsandtheneedforstabilitytoenablelocalauthoritiestoplantheuseofresourcesovertime.Thepriorityofallthecountriesintransitionhasbeentoestablishaneffectivelocalgovernmentrevenuestructurecapableofsustainingthenewly-formedlocalgovernments(BirdandWallich,1994).Togivecredibilityt