In 2010, after two decades of rapid economic growth, Vietnam passed the threshold to become a lower-middle-income economy. Sustained market-oriented reforms combined with intensive efforts to integrate into the world economy are among the key drivers of this achievement. The reform of tax policy and administration has been a vital part of this transition. This is leading to a fundamental change in the composition of taxpayers, from large state-owned enterprises (SOEs) and foreign-invested companies to a myriad of small and medium private enterprises.

Land tax has long been neglected in West Africa and is regarded as a taboo subject. Yet contrary to received wisdom it is possible to introduce a basic annual land tax without a land register or a computerized system. While certain precautions need to be taken, it not only generates revenue for the locality but also discourages the unproductive retention of unused land, and in the long term helps secure the land rights of producers or residents by proving written proof of their occupancy.

Since the economic recession in Latvia, the national debt in September 2010 amounted to 4.717 billion lats. The study confirms significant impact of downward trends of the economy of Latvia on the national budget performance indicators in 2009. One of the most commonly mentioned and controversial indicator is the real estate tax that has to be imposed also on the land. The aim of this study is to analyse and assess the system of the Land Fund of Latvia and features of tax application.

Land and Property Tax: a Policy Guide is a companion for government officials and land and property professionals seeking to understand how to establish a viable and vibrant land-based taxation system. Using various examples, alternatives and illustrations around the World, the Guide provides a compelling case for generating local revenue through land and its improvements.

Writing topics actuality is based on the government proposed property tax increase of 2011 residential tax. Author of the article concludes that till now disproportionately spacious cadastral value range and its inadequacy towards resident income has restricted to establish a fair personal income and property tax proportionate to the objective of appropriate tax. Just now Latvia is experiencing huge increase in amounts of real estate tax debt and number of debtors.

Dans le cadre de l'initiative de la FAO sur les Directives Volontaires sur la gouvernance responsable de la tenure des terres et des autres ressources naturelles, une réunion de consultation régionale était organisée à Ouagadougou, Burkina Faso les 23-25 juin 2010. La réunion était une occasion d'échanger des expériences et de discuter des questions et des actions de gouvernance foncière à être intégrées dans les Directives Volontaires. Cette évaluation régionale synthétise les résultats de la réunion de consultation.

Documento de trabajo sobre la tenencia de la tierra 15. Esta publicación presenta los vínculos que existen entre la tenencia de la tierra y la realización del derecho a la alimentación. Plantea que una gobernanza responsable de la tierra requiere un enfoque basado en los derechos humanos con el fin de implementar soluciones globales que resulten coherentes y efectivas a largo plazo.

FAO (Food and Agriculture Organization of the United Nations) and other development partners are working together with countries to prepare Voluntary Guidelines that will provide practical guidance to states, civil society, the private sector, donors and development specialists on the responsible governance of tenure. By setting out principles and internationally accepted standards for responsible practices, the Voluntary Guidelines will provide a framework and point of reference that stakeholders can use when developing their own policies and actions.

This document reports on the regional consultation for Southern America (including Mexico), held in Brasilia on 20 and 21 of May 2010 with the support of the Government of Brazil and preceded by a civil society meeting composed of organizations integrating the International NGO/CSO Planning Committee for Food Sovereignty (IPC), whose recommendations have been annexed at this document.

La FAO junto con varios asociados está desarrollando las Directrices voluntarias sobre la gobernanza responsable de la tenencia de la tierra y de otros recursos naturales. Las directrices voluntarias intentan proporcionar a los Estados, a la sociedad civil y al sector privado la orientación práctica sobre la gobernanza responsable de la tenencia como medios para aliviar el hambre y la pobreza, mejorar el medio ambiente, apoyar el desarrollo económico nacional y local, y reformar la administración pública.

The Food and Agriculture Organization of the United Nations (FAO) and several development partners are working together with countries to prepare Voluntary Guidelines that will provide practical guidance to states, civil society, the private sector, academic and research institutions, donors and development specialists on the responsible governance of tenure.