Fiscal instruments are tools that governments use to manage revenue and expenditure and therefore influence the growth (or stability) of the various sectors of the economy. Government revenue is derived primarily through taxation. In Kenya, land taxation has contributed less than 1% of government revenue for the past three years. The Sessional Paper No.

An Act to provide for the compulsory acquisition of lands for public purposes and in connection with housing schemes.

Land is a cross-cutting theme in most contemporary development challenges. Contemporary literature shows that land governance benefits the broader administration and governance of society. Tools enabling evaluation of land governance, however, are often focuses on national or supranational levels. Ethiopia provides a case in point: rapid urbanization and urban poverty are an issue; however, limited studies assess urban land governance from a multi-stakeholder perspective. Citizens and government representatives at different levels are the sources of information.

A compendium of four doctoral theses on land administration. 

In various countries around the world, land expropriation is considered as a major tool used by governments to assemble tracts of land for various activities aiming at public interest. However, determination of compensation which is regarded as a pre-requisite for land expropriation has been a source of controversy in this process. This paper attempts to find out how land valuation for compensation during expropriation is carried out in Rwanda, considering two expropriation projects in Kigali city.

This paper examines regulatory approaches for informal livelihood activities within cities. Informality is generally conceptualised in terms of activities, workers and governance. Scholars have concentrated much advocating development of micro enterprise and improvement of capital goods. Little focus has been put on the conceptualisation of regulatory approaches for informal livelihood activities spatially, which sought to be the aim of this paper.

Property tax is an invaluable source of revenue that is harnessed to finance municipal services in many urban areas all over the world. In most tax jurisdictions, property tax is a levy that is based on the market value of the property, hence often there is a need to carry out regular property valuations with a view to updating the tax base of a rateable area. In Tanzania, rating valuation has traditionally been carried out using the single parcel valuation approach.

— International Valuation Standards and best practice advocates consistency, objectivity, independence and transparency as critical in ensuring credible valuations and in building public trust and confidence in valuation. However, literature observes that valuers face a myriad of challenges in observing these principles, key among them being the external influence they face.

The shifting of national capitals from old cities to new sites was fashionable from the 1956 to 1990s. While in the past this move was politically motivated, in the later decades this shift has been motivated by economic and innovation attributes to establish centres for building states and national identity. Tanzania declared its intention of shifting the national capital from Dar es Salaam to Dodoma in 1973. This declaration and the recent establishment of large institutions in Dodoma fuelled its expansion from a small town of about 45,000 people in 1973 to 410,956 people in 2012.

Selection of roads for improvement of transport network with minimum demolition of houses required in roads widening has been a challenge for many years in upgrading informal settlements. The problem is compounded by lack of a methodological tool required to assist decision makers on selecting roads that can be widened and improved for improvement of transport network with minimum demolition of houses and compensation costs.

Objections to assessed compensation for expropriated land in Tanzania have been on increase irrespective of the changed ideologies of the country. The basis of valuation assessment as provided in the laws governing land acquisition is ‘market value’ while the local valuation practice has had limited use of the basis in compensation and resettlement assignments.

This paper looks at Valuation as an important component of land administration that has outgrown the land sector gradually becoming an independent professional discipline much to the chagrin of its hosts – the land administration. Valuation as a profession originated in the actual sale transactions in medieval Europe where buyers relied on experienced interventionists in the land/real estate market to advise on the size and buying price of real properties. Its eventual introduction to university curriculum has been diverse amongst different regions and at varying momentum.