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

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SL Content Page 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 ii 11 11 20
ABBREVIATIONS AND ACRONYMS ADP Annual Development Programme ARV Annual Rental Value CC City Corporation CIDA Canadian Agency for International Development Dafadar Village Police Head DANIDA Danish International Development Assistance DDLG Deputy Director of Local Government DF District Facilitator DP Departmental Partners EC European Commission GOB Government of Bangladesh IACD Integrated Approach for Community Development IEC Information, Education and Communication KaBiKha Kajer Binimoya Khaidya (Food For Works) IRC International UP revenue Centre- The Netherlands LCG Local Consultative Group LGD Local Government Division LGI Local Government Institutions MLGRDC Ministry of Local Government, Rural Development and Cooperatives LGSP-LIC Local Governance Support Project –Learning and Innovation Component MDG Millennium Development Goal MoF Ministry of Finance NSAPR National Strategy for Accelerated Poverty Reduction NGO Non Government Organization NGOAB NGO Affairs Bureau PO Partner Organizations PRSP Poverty Reduction Strategic Paper PWD Public Works Department SLGDFP Sirajganj Local Governance Development Fund Project SSC Scheme Supervision Committee TOT Training of Trainers UCO Upazila Cooperative Officer UFT Union Facilitation Team UNCDF United Nations Capital Development Fund UNDP United Nations Development Programme UNO Upazila Nirbahi Officer UP Union Parishad UZP Upa Zila Parishad VAT Value Added Tax VGF Vulnerable Group Feeding WB World Bank WDC Ward Development Committee iii
Page 1: Local Governance Support Project- L
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 and 28: � Policy Advocacy a. Policy advoc
Page 29 and 30: Ups’ self sufficiency and better
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 ...

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