Property taxation in developing countries: Alternatives for land registration and cadastral mapping

The property tax is a widely used fiscal tool in many developing countries. However, property tax evasion and underpayment are common. This fact underscores the need for governments to administer the property tax effectively if they are to maximize revenue for development. A workable system of land registration and cadastral mapping is one of the principal prerequisites for efficient administration of the property tax. This paper examines alternative methods of land registration and cadastral mapping appropriate for governments in developing countries. The registration of deeds and titles is discussed, as are the most appropriate means for their implementation. Similarly, the different types of cadastral systems, fiscal, legal and multi?purpose, and the survey methods necessary for their implementation, are reviewed.