The Practice of Land Registration System to Support Property Taxation in Ethiopia, Case Study of Mettu Town

T.K. Alebachew¹

Section:Research Paper, Product Type: Journal-Paper
Vol.7 , Issue.8 , pp.77-80, Aug-2021

Online published on Aug 31, 2021

Copyright © T.K. Alebachew . This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
 

View this paper at   Google Scholar | DPI Digital Library

XML View     PDF Download

How to Cite this Paper

Abstract :
The property tax is one of the government`s means of generating income for the local development project. To collect significant property taxes, the government must ensure that its land registry contain information that leads to the collection of property taxes. The objective of this study is to assess the practice of land registration system on supporting property taxation in Ethiopia. Mixed research approach has been used to collect and analyses data. Field activities were carried out that included questionnaires, interviews, and direct observation to find out the current status of the property tax system and land registry. According to the study, there are gaps in the information provided by the existing cadastre that helps to levy property tax. Inclusive land registration policies, cost effective systematic land registration and computerized land registry were suggested to improve the current deficiency of land register.

Key-Words / Index Term :
Land Registration System, Correctness, Completeness, Up to date information, Property taxation

References :
[1] UN-Habitat, “Tools to Support Transparency in Land Administration”, UN-Habitat, Kenya, pp. 45-72, 2011
[2] W. C. Lawrence, “Land and Property Tax; A Policy Guide”, UN-Habitat, Kenya pp. 31-49, 2011
[3] A. Merima, F. Odd- Helge, K. Lucas “Property Taxation in Developing Countries, ,” CMI Brief, Vol. 16, Issue.1, 2017
[4] R. Bird, E. Slack (2004), International Hand Book of Land and Property Taxation, Edward Elgar publishing, Canada, pp. 25-74, 2004
[5] A.O. Akingbade,” The Impact of Electronic Land Administration on Urban Housing Development, Case Study of the Federal Capital Territory of Nigeria” Habitat International, Vol. 36, Issue 2, pp.324- 332, 2012
[6] T. Imeru, B. Gebeyehu B. “Establishing a Legal Cadastre for Good Governance in Ethiopia: Identifying Bottlenecks and Steps toward Scale up”, World Bank Conference on Land and Poverty, Washington DC, 2017
[7] B. Girma, Assessing Land Registration System and Real Property Taxation, the Case of Robe Town, Oromia Regional State, Ethiopian Civil Service University, Addis Ababa, 2017
[8] S. Enemark, (2014), From Cadastre to Land Governance, Young Surveyors Conference on knowing to manage the territory, protect the environment, evaluate the cultural heritage, Rome, 2012
[9] J.B. Mukarage, “Investigating the Contribution of Land Records on Property Taxation, Case Study of Huye District, Rwanda” University of Twente, Netherlands, 2016
[10] R. Almy, “Valuation and Assessment of Immovable Property”, OECD Working Paper on Fiscal Federalism No. 19, OECD publishing, 2014
[11] R. Bahl, J. Martinez, J. Youngman, “Challenging the Conventional Wisdom on the Property Tax”, Lincoln Institute of Land Policy Cambridge, pp. 15-75, 2010
[12] NEN, “Geographic Information Data Quality”. Enscheda, Netherland, 2013
[13] V. Cagdas, “An application Domain Extension to City GML for Immovable Property Taxation, Turkish Case Study”, International Journal of applied Earth Observation and Geoinformation, V.21, pages 545-555, 2013
[14] W. Oryema, “A Real Property Register to Support the Property and Credit Market in Uganda”, Royal Institute of Technology, Sweden, 2016
[15]S. Bittner, A.U. Frank, “Formal Model of Correctness in Cadastre”, Computer, Environment and Urban System, Vol. 26, Issue 5, pp. 465- 482, 2002
[16] Agrawal, B. Differences between Tax and Fees; Guidelines for Drafting of Fiscal Cadastre, Vineet Khand, India, 2001
[17] G. Larsson, “Land Registration and Cadastre System”, Longman Publishing, New York, 2010
[18] M. Kopanyi, “Enhancing Own revenue of Decentralized Entities in Rwanda”, International Growth Centre, London, 2015