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

More documents

Recommendations

Info

Table 2: Indicative Framework of UP Revenue Factors for Piloting Outputs/Areas/ Themes of Piloting Strategy Plan for Enhancing UP Revenue/Resource Mobilization Piloting (National Consultant for UP Revenue Mobilization Piloting: Professor Musleh Uddin Ahmed, Ph D) Strategic Intervention/ Activities of Piloting Expected Result Target Group Responsibility Time Line Description of what is being Piloted and Purpose of the Pilot and Determining Pilot Activities 1. Benchmark of 1.1Conduct Baseline Survey by Firm/NGO 1.1 Baseline Survey data made available 30 LGSP-LIC UPs, 15 LGSP UNDP & Project March-April, 2010 Piloting UPs & 15 Non LGSP-LIC Ups 1.2 Dissemination workshop on Baseline 1.2 Stakeholders/Policy Planners given LGD, Development partners, UNDP & Project May, 2010 findings information about the Baseline data UNOs, DDLGs, DFs, UCOs & some selected UP Chairman 1.3 Inception workshop of Piloting at every 1.3 Idea generation/Brainstorming to initiate Selected UP Chairman, DDLG, DDLG & DF May, 2010 District Level (01 day each in 6 LGSP-LIC appropriate activities for piloting DCOs, UCOs, UNOs and district) related stakeholders 1.4 Inception workshop at selected 30 1.4 Idea generation/Brainstorming to initiate Secretary, Tax Collector, WDC DDLG, UCO & DF May, 2010 LGSP-LIC UP level in every six LGSP- LIC districts (01 day) appropriate activities for piloting member, UFTs and Community 2. Effective and 2.1 Manual Development for systematic 2.1 Improved and effective methodology of Secretary, Tax Collector, WDC Consultant Continue improved tax assessment by simple mass-appraisal mass-appraisal tax assessment system in member & UFTs methods of tax system for assessing holding tax containing place assessment transparent tax assessment procedure, outlining categories and process for documentation 2.1.1 Training to UP Secretary, Tax 2.1.1 Tax assessment process disseminated Secretary, Tax Collector, WDC Consultant May, 2010 Collector, WDC member and UFTs on and related capacity of personnel involved member & UFTs proper holding tax assessment enhanced 2.2 Arrange meeting/discussion to motivate 2.2 Citizens oriented about the method of UPPC , SSC and Citizens UCO May, 2010 the citizen on mass appraisal/self appraisal tax assessment, mentally prepared to accept system of assessing UP revenue for getting new system and appropriate documentation adequate services procedure put in place for citizen to crosscheck validity 3. Expanding the revenue base for 2.3 Exposure Visit 2.3 On-field experiences gathered, improve sensitization and strengthening peer learning 3.1 Arrange training/workshop to motivate the UP elected functionaries, secretary and tax collector on identification 3.1 Idea developed for the importance of UP revenue mobilization from different own sources towards local capacity building on 25 UP Chairman, Members, Secretary, Tax Collector, WDC & SSC member, UFTs and Community UP Chairman, Members, Secretary and Tax Collector UCO, DF & UFT May, 2010 UP Continue
Ups’ self sufficiency and better service delivery 4. Better revenue administration and collection arrangements of different sources of revenue other than holding tax 3.2 Organize discussion meeting/open budget session for UP functionaries and citizens for promoting understanding of the optional sources for wider range of UP revenue 3.3 Organize orientation/brainstorming session for imposing certain ceiling of fees to establish close linkage between UPs particular service directly rendered to beneficiaries and revenue income 3.4 Introduce the classification of businesses bringing all types of business under tax net 4.1 Manual development on systematic documentation and maintenance of registers for transparent and systematic revenue collection. 4.1.1 Training to Chairman, Secretary, Tax collector & UFTs 4.2 Manual Development for better collection performance (i.e., banking transaction, installment basis payment) 4.2.1 Training to Secretary, Tax Collector and UFTs 4.3 Introduce Public discloser mechanism for revenue self sufficiency linked to UPs capacity building (open budget, bill board, information dissemination etc.) 4.4 Effective follow-up of non-payers, with notices prominently displayed on the houses of defaulters (a three-stage set of notices, black, yellow, red) revenue self sufficiency 3.2 Understanding of roles and responsibilities of UP towards its community and the rights of citizens towards their UP improved 3.3 Self-awareness and perception for getting quality of services by paying revenue timely and regularly improved 26 UP Chairman, Members, Secretary, Tax Collector, WDC & SSC member, UFTs and Citizens 3.4 Quantum of tax volume enhanced LGI, UPZ, DC office, LGD & other agencies. 4.1 Tax collection performance by introducing proper assessment form, up dated pass book maintenance, collection registers showing current year’s collection and arrears due, record keeping for present and arrear collection and pay slip for regular and transparent tax collection. Improved 4.1.1 The related capacity of personnel involved in documentation and maintenance of revenue collection registers enhanced 4.2 Capability for the efficient/better use of cash book, bank transaction etc increased 4.2.1 Tax collection performance and related capacity of personnel involved enhanced 4.3 Actual tax collection status made available with general public 4.4 Number of defaulters are expected to decline UP Continue Citizens UP Continue UP Chairman, Secretary, Tax Collector & UFTs Secretary, Tax collector & UFTs Secretary, Tax collector & UFTs Secretary, Tax collector & UFTs Secretary, Tax collector & UFTs UP Secretary LGD Continue Consultant Continue DDLG & DF June 2010 Consultant UCO & DF Continue July 2010 UCO & DF August 2010 UP Continue
Page 1 and 2: Local Governance Support Project- L
Page 3 and 4: ABBREVIATIONS AND ACRONYMS ADP Annu
Page 5 and 6: feed these “second generation”
Page 7 and 8: III. Legal Status of UPs Revenue Mo
Page 9 and 10: � Regular transfers from central
Page 11 and 12: official formula. 6 However, in man
Page 13 and 14: at the ceiling rate of Taka 500, in
Page 15 and 16: Table 1: Holding Tax Assessment Pil
Page 17 and 18: It should be pointed out that there
Page 19 and 20: probably be paid more than the 15%
Page 21 and 22: � increasing UPs’ share of the
Page 23 and 24: e. Fifth UP will be selected where
Page 25 and 26: about the level of business taxes,
Page 27: � Policy Advocacy a. Policy advoc
Page 31 and 32: Tax Schedule, 2003 to at least refl
Page 33 and 34: 5. Motivation and Incentive system
Page 36 and 37: Annex- 2 : Holding Tax Assessment R

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

Create successful ePaper yourself

Delete template?

Save as template?