Abstract
reform land and buildings that are being drafted to apply to some countries. With content that is important to change the structure of the tax as the tax base, tax rate and the asset store. The change will bring fairness and efficiency increased. In addition, the local government revenue from the taxation of land and buildings. Will impact on all sectors. Ie, allowing the use of land, land tenure, which effectively reduces the problem of land speculation. It would save the government subsidies to help local governments. The local income tax, an increase of tax reform. I was strongly opposed to the tax reform, land and buildings.
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