This article aims to study the causes and impact of the draft law, pushed a new version of a land tax. As a major strategy to develop the country's tax structure. To minimize and resolve the flaws of the tax laws, land and housing. Local maintenance tax is a relatively old version obsolete. The tax is unfair. B. inequality between classes Land holdings are concentrated only to the team that is as rich. While most people, especially agriculture and the poor who do not have opportunities to hold and to make useful, which is regarded as an important production base of the country.
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