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International Handbook of Land and Property Taxation

Edited by Richard M. Bird and Enid Slack

This comprehensive Handbook explores case studies of land and property taxation in 25 countries (five in each of five regions – OECD, central and eastern Europe, Asia, Africa, and Latin America), and focuses on the potential contributions of the property tax to the revenues of urban and rural governments and to more efficient land use.
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Chapter 17: Land and Property Taxation in Guinea

François Vaillancourt


François Vaillancourt1 There are two levels of local administration in Guinea. The 33 prefectures plus Conakry (the capital) comprise one level. The second level consists of 38 ‘communes urbaines’ (CU) or urban municipalities – one per prefecture (their capital) plus five in metropolitan Conakry – and 303 rural municipalities (CRD, Commune Rurale de Développement). Prefectures, which are grouped in seven regions, are deconcentrated units administered by an appointed official, the prefect. In contrast, the second level (CU and CRD) is administered by an elected council (with direct elections of councilors at the district level and indirect elections at the city council level) and a mayor (except for Conakry, where the mayor is appointed). The population of Guinea is about 7.6 million, of whom 30 percent live in urban areas ranging in size from over one million in Conakry to fewer than 50 000 in remote areas. Land and property taxes, while applied in both CU and CRD, raise significant revenues only in CU since housing units in CRD have a low value and agricultural land is not taxed. Tax rates and valuation rules are set centrally with no local discretion. Tax revenues There are no official statistics on the revenues of local governments (CU and CRD) in Guinea. Little information is available at the central government level. In 1999, only 256 out of 336 local public accounts for 1998 had been received at the central level. More fundamentally, there is a serious lack of human and computing...

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