<![CDATA[Property taxation is essential for local government finance yet remains underutilized in Southeast Asia. This paper compares property tax systems in Indonesia, the Philippines, and Vietnam to assess their role in promoting local fiscal justice. Using institutional and legal analysis, the study examines valuation systems, rate structures, and political constraints. The findings indicate that weak administration and political resistance limit redistributive potential. The global contribution of this study lies in providing comparative insights into subnational tax justice in developing regions. The ASEAN experience offers lessons for strengthening local taxation to reduce inequality.]]>
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