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

government is about how much to tax local residents in order to pay for the public services they
receive, so that local residents have an electoral choice about how much to be taxed for what level
of local services and how properly this tax to be assessed. The objective of the strategy areas
follows:
a) Assess current UP performance (strengths, weaknesses, complexities etc.) with regard to the
assessment, administration and collection of own-source UP revenues
b) Develop a provisional strategy for enhancing – on a pilot basis – the revenue base and revenue
collection performance of UPs
c) Identification of new and additional expanding revenue sources for UPs self sufficiency and
better service delivery including other local taxable income including fees, rates, charges and
fines
d) Improvements to local revenue administration procedure and collection arrangements including
proper documentation, register maintenance and collection process
e) Identification of motivational and awareness building program as well as incentive system for
own source revenue collection
f) Improvements in robust follow-up and enforcement process including monitoring and evaluation
strategy
g) Some related reforms including intergovernmental transfers, policy advocacy with government
and local financial resource management.
VIII. Sampling of UPs for Piloting
For the purpose of raising revenue mobilization in capacity building of Ups for better service
delivery piloting activities will be undertaken in thirty Ups of six LGSP-LIC districts (5 UPs
from each of 6 LGSP-LIC districts.) The selection of the piloting Ups will be Identified by the
Consultant with LGSP-LIC Project Team, UNDP, UNCDF & finalization on the basis of the
outcome and completion of baseline survey. The following criteria would be followed for
selecting the five Ups in each LGSP-LIC district.
a. First UP will be selected from each Upazila on the basis of higher revenue target achievement
as well as proper assessment on the basis of assessment procedure
b. Second UP will be selected which is situated in semi-urban in nature and near to the UZHQ
c. Third UP will be selected where revenue collection was not so high and not systematic
assessment maintained
d. Fourth UP will be selected where other sources collection was higher than holding tax if any
or other sources collection was higher than any other UP in the districts
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