Land Tenure Working Paper 15. This publication brings to light the existing linkages between land tenure and the realization of the right to food. It points out that responsible governance of land requires the adoption of human rights-based approach in order to develop coherent and long term solutions to improve people’s livelihoods. The document presents the legal implications of the right to food at national level and provides a series of examples on the implementation of human rights principles and obligations into land tenure systems, policies, and institutional frameworks.

Land and land reform cover a great range, both in terms of the geographical and development status of the countries considered, and of the variety of perspectives on the issues. The articles in this issue of Land Reform, Land Resettlement and Cooperatives reflect this breadth in a variety of ways. The articles range geographically from the paper addressing land and agrarian reform in Colombia, by Professor Darío Fajardo, to a consideration of the land reforms currently under way in Scotland, by Douglas Macmillan, Ken Thomson and Bill Slee.

Le présent guide sur La décentralisation et l'impôt sur la propriété rurale a été préparé pour aider les administrateurs des terres qui participent à la conception et à la mise en œuvre de systèmes d'imposition sur la propriété rurale. Les institutions foncières sont de plus en plus souvent appelées à soutenir la décentralisation des services vers les collectivités locales. L'un des objectifs de la décentralisation est d'améliorer la prestation de services au niveau administratif le plus proche de ces services.

Property taxation has a long history of implementation in Dar es Salaam; yet Local Government Authorities (LGAs) ability to raise revenue through property tax has remained low. This article examines various initiatives by the government to develop a functional property tax system capable of generating sufficient revenue for the LGAs. It observes that while there have been efforts to develop the capacity of LGAs in exploiting the property tax revenue source, the tax base coverage and revenue collection levels are still critical, calling for more attention.

Capacity of local land administration has to be addressed for further strengthening the governance system with a view to deriving the benefits of socio-economic, political and cultural development for the common people of this country. It is true that in Bangladesh, voice in favour of effective land administration and management is becoming louder at the national level. Representatives of LGIs, development workers, civil society members and international development partners, time and again, are raising and firmly advocating this long-drawn issue at policy level.

Utaran began work on the Sustainable Access to Land Equality (SALE) project to ensure transparency and accountability in land governance in December 2012. The project engaged communiies in three pilot upazilas - Amtali Upazila of Barguna District, Mohanpur of Rajshahi, and Sadar of Jamalpur - to raise the awareness of vulnerable landowners about land administraion, and to effect transparent processes for a) selecing landless people and b) khasland setlement.

The acquisition of land by foreigners in developing countries has emerged as a key mechanism for foreign direct investment (FDI). FDI is defined by the Organization for Economic Cooperation and Development (OECD) as the category of international investment that reflects the objective of a resident entity in one economy to obtain a lasting interest in an enterprise resident in another economy.

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.

The research aim is to assess taxes transferred to the budgets of local governments and to discuss possibilities for the expansion of tax revenues to be transferred to local government budgets. The research leads to the conclusion that the part of personal income tax deductions in local government budgets should be gradually increased up to 100% determining the personal income tax as local government tax thereafter. This could enhance the possibility to increase the financial independency and to strengthen the income base of local governments.

В статье рассмотрены наиболее важные региональные особенности для разработки и обоснования экономически эффективного механизма использования земельных ресурсов региона и определение пространственно-временных тенденций использования сельхозугодий для основных землепользователей на основе рассмотрения различных экономических параметров, так как сельскохозяйственное землепользование республики в различных зонах характеризуется своими особенностями , обусловленными природными, социально-экономическими и историческими факторами, которые следует учитывать при управлении агропромышленным комплексо

An article is devoted to the study of theoretical and methodological positions and practical issues of functioning of tax system and substantiation of proposals on the formation of an effective mechanism for direct taxation of agricultural producers. The article studies the economic essence of direct taxes, examines the stages of formation and development of direct taxation of the agricultural sector, defines features of the mechanism of direct taxation in agriculture.