Abstract:
Pourashavas in Bangladesh are faced with increasing
fiuancial problems. Lack of revenue constraint~ the
urban governments to undertake development works of
badly needed infrastructure and utility services' and
maintain the existing ones at satisfactory level.
Strengthening of financial position of these governments
is necessary to improve urban living conditions
and reduce pressur!"s on the national budget.
The present study is aimed at exploring the possibility
of mobilising additional local resources from the
Pourashavas. Four Pourashavas! "ere sampled out for
in-depth study. The research' came out 1"ith results
that indicate that there is scope for greater resource
mobilisation from the urban areas of Bangladesh.
The Pourashavas can generate much more resource from
land based taxes by correcting valuation. of property
and timely collections. ,Also, there lies scope for
increased resources from bysine.ss and acti vity based
taxes and through maximisation of income from own
property by putting those in their best pos6ible uses.
Government grant can also be used to help generate
local resources if a portion of it is disbursed on
the basis of revenue collection performances.
(iii)
The major problems which hinder larger.resource mobilisation
are, poor assessment and collecti0!1 of holding
tax, under valuation of property during transfer,
inelasticity of revenue from business taxes, lack
of training of employees" poor administration, and
incomplete record-keeping.
