ISSN: (Online) 2321 -4155
ISSN: (Print) 2320 -7000

JOURNAL OF INDIAN RESEARCH
VOLUME : 3, ISSUE : 1, January-March, 2015 (ISSN No. : 2321-4155)
 
MUNICIPAL OWN- SOURCE REVENUE COMPLIANCE AND ITS POTENTIALITY
The Case of Birendranagar Municipality in Nepal
Shankar Prasad Upadhyay
 
ABSTRACT
Municipal citizens are the basis of own--source tax and non-tax revenues of Municipality. Tax revenue covers the major portion of municipal own- source revenues. Municipal revenue compliance is a complex procedure. Local revenue sources are more stable and consistent than external sources. The main aim of the present paper is to analyze the municipal revenue compliance and to find out the own- sources revenue potentiality of Birendranagar Municipality in Nepal. A descriptive and analytical research design was adopted among 166 respondents (33 municipal policy advisors and 133 municipal taxpayers) of Birendranagar Municipality and simple random sampling method was used to select the respondents. Majority of the citizens pay municipal revenues. The contribution of own- source revenue to total revenue has been fluctuating in a span of six years. Revenue compliance is satisfactory partially even though the tax rate is minimal. The study recommends the integrated property tax as a highly potential own- source revenue mode for the Municipality.
 
KEYWORD
Integrated Property Tax, Municipal Own Source Revenue, Potentiality, Revenue Compliance.
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