摘要：In this paper, the citizens' attitudes toward their obligation to pay taxes on the property, as well as the potential problems of property tax collection. There will also be demonstrating some of the ways of solving them in order to adequately could act on taxpayers to regularly meet their tax obligations, and thus to satisfy their needs and the needs of their local communities. Property tax is one of the most important units of local government revenue. He should be one of the most abundant revenue, but in practice it is often faced with problems relating to the collection of revenue and very few solutions in order to improve it. Since the administration of property taxes shifted to the local tax administration, there was a significant improvement of its collection, but it is still insufficient to meet the basic needs of a local community.
关键词：property taxes; taxpayers; local tax administration
