CBPS was entrusted with mapping tax laws, which involved listing various taxes and non taxes collected at three tiers of Panchayati Raj Institutions (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 tax sharing. The team also prepared a brief overview of the coordinating and facilitating efforts of Ministry of Panchayat Raj (MoPR) to improve local taxation.
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