Framework for a Strategy of UP Revenue/Resource Mobilisation ...

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I Introduction and Background to the Assignment 1
II The Institutional Context 2
III Legal Status of UP Revenue Mobilization 4
UP Revenue Context IV of UP Present Revenue Context of Bangladesh 5
a Sources of Revenue Income 5
b System of Tax Assessment 6
c Revenue Collection and its Performance 10
V Improving Tax Assessment System, Administration and Collection
Procedure
a. Holding Tax Assessment by Improved method of Mass-Appraisal
System
b Improving Revenue Ad ministration and Collection Procedure 14
VI Rationale and Challenges of UP Revenue Strategy 17
VII Purpose and Objective of the Strategy 18
VIII Sampling of Ups for Piloting 19
IX Piloting Areas and Activities of Enhancing UP Revenue/ Resource
Mobilization
Table – 1 Holding Tax Assessment Piloting: Mass Appraisal System 12
Table - 2 Indicative Framework of UP Revenue Factors Piloting 25
Annex- 1 Action Plan for UP Revenue Mobilization Piloting 29
Annex –2 Holding Tax Assessment Register 33
Annex- 3 Collections and Arrears Record 34
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