Municipal tax administration can be streamlined through various ways, including:
- Simplify Tax Forms: Municipalities can simplify tax forms to make it easier for taxpayers to understand the requirements and file their returns. This can include online filing systems that are user-friendly and provide clear instructions.
- Use Technology: Technology can be used to streamline the tax administration process, including online payment portals, automatic reminders for due dates, and electronic filing systems.
- Consolidate Services: Municipalities can consolidate tax administration services to reduce duplication and streamline the process. This can include combining tax assessment and collection services to make it easier for taxpayers to interact with the local government.
- Implement Clear Policies: Clear policies and guidelines can help taxpayers understand their obligations and responsibilities when it comes to paying municipal taxes. This can include providing information on tax rates, assessment methods, and appeals processes.
- Collaborate with Other Municipalities: Municipalities can collaborate with other local governments to share resources and expertise. This can help to reduce costs and increase efficiency in tax administration.
- Provide Education: Education programs can be implemented to help taxpayers understand their tax obligations, the consequences of non-payment, and the benefits of paying taxes. This can include information sessions, online resources, and outreach programs.
Property tax administration
The property tax is difficult to administer because of a shortage of skilled staff and mismanagement of records of land ownership and property transfers
There is constraints in improving the fairness and revenue productivity of the property tax lie in all four facets of property tax administration :
1.identification of property site and ownership,
2.record keeping,
3.assessment,
4.Collection
Identification of property site and ownership
The problems of identifying ownership and assembling a complete enumeration of properties are perhaps the greatest constraints to efficient administration of the property tax.
In India, land ownership is primarily established through a registered sale deed (a record of the property transaction between the buyer and seller. In order to improve the quality of land records, and make them more accessible, the central government implemented the National Land Records Modernization Programme (now Digital India Land Records Modernization Programme). It seeks to achieve complete computerisation of the property registration process and digitisation of all land records.
Records Keeping and Records Management
The inadequacy of property tax records is a large problem for administring property tax systems in India. There is an absence of coordination between the office of the assessor, the registrar of deeds, those handling building permits, the public utilities providing services, and the office handling property transfer stamps.
Local governments sometimes station an officer in the land registry office to improve the flow of information, but there still remain the problems of the quality of information on deeds and the under declaration of sales values
Improving the Information System & assessment
Property taxes there is a need to develop an information base as a management information aid for enhancing the efficiency in valuation, assessment and collection of property tax. Property attributes such as number of assessed properties, their assessed value, location, type of construction, land use, age, tax demand and arrears need to be made an integral part of the information system
Collection
The last step in administering the property tax, i.e. collection, may present the most difficult problems because costs are high and collection efficiency often low. Collection rates (the ratio of collections to collectibles) is generally less than 75 percent in India.
The source of the problem may lie with an inadequate collection procedure, with the structure of the tax itself, with an inadequate set of penalties necessary to enforce the tax, or with the inducements necessary to stimulate collection.
In many cities, problem with collection procedures often grow out of a shortage of skilled staff in the treasurer’s office. A number of other problems are :
•poor coordination between the assessor’s and treasurer’s offices,
•no follow-up mailings or field visits to major delinquents records which do not easily permit an identification of offenders
•inadequate records of property ownership.
Steps Needed to Improve Property Tax Administration
•Enhancing the Coverage
•Removing the Back Log of Valuation
•Delinking of Rent Control Law and Property Valuation
•Improve property tax collection :
•motivate taxpayers to make prompt payments attractive rebates should be offered
•The defaulters at the same time, need to be penalized for not making payments on time.
•Improving Taxpayers’ Perceptions and Relations Between the Taxpayer and the Administration
•The Political Dimension
•Avoiding Complexity
•Improved communication with the taxpayer
•Contact points and Contact Staff
•Improving Taxpayers Rights
•Decentralizing the Administration of Property Taxes
•The Introduction of New Information Technology
By implementing these strategies, municipalities can streamline tax administration and make it easier for taxpayers to fulfill their obligations while improving the overall efficiency and effectiveness of the tax system.
हिंदी Hindi
नगर निगम कर प्रशासन को सुव्यवस्थित करने के लिए कुछ उपाय निम्नलिखित हैं:
- कर फॉर्मों को सरल बनाएं: नगर निगम कर फॉर्मों को सरल बनाने से कर भरने वालों को ये बहुत आसान होता है और वे अपने आवश्यकतानुसार अपने करों को भर सकते हैं। इसमें ऑनलाइन फाइलिंग सिस्टम शामिल हो सकते हैं जो उपयोगकर्ताओं के लिए उपयोग में आसान होते हैं और स्पष्ट निर्देश प्रदान करते हैं।
- तकनीक का उपयोग करें: तकनीक का उपयोग करके नगर निगम कर प्रशासन की प्रक्रिया को सुव्यवस्थित किया जा सकता है। इसमें ऑनलाइन भुगतान पोर्टल, नियमित निर्देशिकाएँ अवधि के लिए स्वचालित अनुस्मारक, और इलेक्ट्रॉनिक फाइलिंग सिस्टम शामिल हो सकते हैं।
- सेवाओं को समेकित करें: नगर निगम कर प्रशासन सेवाओं को समेकित करके दोहरापन को कम कर सकते हैं और प्रक्रिया को सुव्यवस्थित कर सकते हैं। इसमें कर मूल्यांकन और वसूली सेवाएं एक साथ शामिल हो सकती हैं ताकि कर भरने वालों को स्थानीय सरकार से संबंधित काम करने में आसानी हो।
- अन्य नगर निगमों के साथ सहयोग करें: नगर निगम अन्य स्थानीय सरकारों के साथ सहयोग कर संसाधनों और विशेषज्ञता साझा कर सकते हैं। इससे कर प्रशासन में लागत को कम करने और कुशलता बढ़ाने में मदद मिल सकती है।
- शिक्षा प्रदान करें: करदाताओं को उनके कर अभिवृत्तियों, अधिकृत भुगतान के परिणामों और कर भुगतान करने के लाभों को समझने में मदद करने के लिए शिक्षा कार्यक्रम लागू किए जा सकते हैं। इसमें जानकारी सत्र, ऑनलाइन संसाधन और संपर्क कार्यक्रम शामिल हो सकते हैं।
संपत्ति कर प्रशासन
संपत्ति कर का प्रशासन कठिन होता है क्योंकि कुशल कर्मचारियों की कमी और भूमि के स्वामित्व और संपत्ति स्थानांतरण के रिकॉर्ड के गठबंधन के दुरुपयोग के कारण यह कठिन होता है।
संपत्ति कर प्रशासन के चार पहलुओं में संपत्ति कर के न्याय्यता और आय उत्पादकता को सुधारने में सीमाएं हैं:
- संपत्ति स्थान और स्वामित्व की पहचान,
- रिकॉर्ड रखरखाव,
- मूल्यांकन,
- वसूली
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