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The present Land Code regulates land relations and is aimed at the creation of conditions for rational use and protection of land, reproduction of soil fertility, conservation and improvement of environment and equal development of all forms of land tenure.
Division X of the Code regards land tax. Article 228 establishes that the land taxi s paid by land users who have been allocated land plots for use or for lifetime use with the right of bequest. Article 229 regards the object of taxation.
The purpose of introduction of land charges is the creation of conditions for the rational use of lands, the protection and development, increase soil fertility, equalizing of the social-economic managing conditions on the lands of different quality.
Document de travail sur les régimes fonciers 19. Ce rapport a été écrit faisant partie du processus global de consultation et d’élaboration des Directives Volontaires et vise à contribuer à la préparation subséquente du Guide Technique pour le Genre.
Land Tenure Working Paper 19. The present paper is written as part of the overall Voluntary Guidelines consultation and development process and is a contribution to the subsequent preparation of the Gender Technical Guide.
Documento de trabajo sobre la tenencia de la tierra 19. Este documento se enmarca dentro de la consulta global de las Directrices Voluntarias y su proceso de desarrollo y es una aportación para la preparación posterior de la Guía Técnica de Género.
Poverty is the central development issue
in Tajikistan. The country is now one of the poorest in the
world. It was made worse by the civil conflict in the early
1990s. This report suggests that there should be four key
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