Study of Own Source Revenues of Panchayats with a Focus on Property Tax Completed

Funder/ Partner: The World Bank

CBPS was entrusted with mapping of tax laws involved listing various taxes and non taxes collected at three tiers of PRIs, taxes collected by the state on behalf of PRIs, powers and flexibility given to the PRIs in terms of tax base, tax rates, collection and utilisation of the revenue. The recommendations of Union and State Finance commissions on tax reforms of local government were reviewed to understand the status of devolution of taxing powers and sharing of taxes. A brief overview of the coordinating and facilitating efforts of Ministry of Panchayat Raj (MoPR) to improve local taxation was done.

Presentation: Major findings of the study was presented at our Annual Seminar 2014 and is available here.