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英文文献：Bridging The Gap In Urban Governance Through The Use Of Pro – Poor Tool In Property Taxation-利用财产税的扶贫工具，缩小城市管治的差距
英文文献作者：Mita Ajayi
英文文献摘要：
Property taxation is a universal tax that has become a veritable tool in the financing of Urban Infrastructure in the major cities of developing countries. It has also become a veritable tool in the enhancement of good governance as it is ability to be paid on the basis of the annual value of properties within a locality is one of its advantages. However the participation of every member of the locality in the finance of urban infrastructure through property taxation be it the rich or the poor must be encouraged in order to allow for the participation of every strata of the locality. To this end a veritable tool in property tax that could encourage the poor to participate in payment of property tax and also in the process of governance known as Circuit Breaker was suggested together with a flow chart for the application of the circuit breaker. It is however important that the basic requirement for the implementation of the property tax be put in place first.
财产税是一种普遍征收的税种，已成为发展中国家主要城市为城市基础设施融资的一种名副其实的工具。它也已成为加强善治的一个真正的工具，因为它的优点之一是能够根据一个地区内的财产的年度价值支付费用。但是，必须鼓励地方的每一个成员通过财产税参与城市基础设施的财政，无论是富人还是穷人，以允许地方的每一个阶层的参与。为此目的，有人建议在财产税方面使用一种可鼓励穷人参与交纳财产税和参与被称为断路器的治理过程的真正工具，并提出了断路器应用的流程图。但重要的是，首先要落实落实物业税的基本要求。
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