原文:The development of property taxation in the new democracies of Central and Eastern EuropeThe main purpose of this paper is to investigate issues relating to the role of land and building taxes as a mechanism to provide an autonomous revenue source for the newly established local authorities. As Malme and Youngman (1997) suggest, there is a need to seek funds for strengthening local government, with countries needing to adjust their tax systems to account for emerging private markets within land and buildings. Real estate taxes have been designated as local revenue sources in many countries in Central and Eastern Europe, including Armenia, Estonia, Latvia, Hungary, Czech Republic, Slovak Republic, Bulgaria, Rumania, and the Russian Federation. However, it should be recognised that the levels of revenue currently being raised from property-based taxes is very small and there is only a limited potential to increase the yield. Bertaud and Renaud (1994) suggest that many countries have instigated property valuation/taxation systems for the purely opportunistic aim of increasing local revenues, they argue that due to its immovable nature, land is simply seen as an easy target for fund raising. However, this rather generalistic statement needs to be placed in perspective. Real property taxation is a legitimate source of potential revenue for various tiers of government. As Kelly (1994) suggests, property taxation is perhaps the most universally-used revenue source for local governments throughout the world. It is therefore of little surprise that the new democracies have been investigating and implementing various types of property-based taxes.The implementation of a landed property tax from almost first prin...