Government of the Punjab Property Tax Decentralisation Program : Scope Evaluation Report

Property taxation has a long tradition in Pakistan but the Urban Immovable Property Tax (UIPT) provides for only a small amount of revenues because of unclear local government fiscal incentives, an unreliable information base, a low level of motiva...

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Bibliographic Details
Main Author:	World Bank
Format:	Other Financial Sector Study
Language:	English en_US
Published:	Washington, DC 2013
Subjects:	ACCEPTABLE USE POLICIES ACCESS TO THE INTERNET ACCOUNTING ACCREDITATION ACTION PLAN AFFORDABILITY ARREARS BACK UP BACKUPS BANDWIDTH BUDGET DEFICIT BUDGET PROCESS BUDGETING BUSINESSES CAPACITY PLANNING CERTIFICATES COLLECTION PROCESS COMMERCIAL PROPERTY COMPUTER NETWORK COMPUTER SYSTEM COMPUTER SYSTEMS CORRUPTION COST OF COLLECTION CUSTOMER SERVICE DATA ENTRY DATA TRANSFER DECENTRALIZATION DEDICATED DATA DEVELOPING COUNTRIES DEVELOPMENT BANK DIGITAL SUBSCRIBER DISABLED DISABLED PERSONS DISCOUNT RATE DOMAIN DOMAIN NAMES DSL EARNINGS ECONOMIC GROWTH EFFICIENCY IMPROVEMENT ELECTRICITY ELECTRONIC FORM EMAIL ADDRESS EMAIL SYSTEM EMAILS EMPLOYEE ENFORCEMENT SYSTEM ENTERTAINMENT TAX EQUIPMENT EXCHANGE OF INFORMATION EXPENDITURES FEDERAL REGULATIONS FINANCIAL MANAGEMENT FINANCIAL SUPPORT FLAT TAX FRAUD FUNCTIONALITY GENERAL PUBLIC GOVERNANCE ISSUES GOVERNMENT REGULATIONS GOVERNMENT REVENUES GOVERNMENT SERVICES HARDWARE HUMAN RESOURCES IDENTIFICATION INFORMATION IMAGE IMAGES IMMOVABLE PROPERTY IMPACT ASSESSMENT IMPLEMENTATION PROCESS INFORMATION SYSTEM INFORMATION SYSTEMS INFORMATION TECHNOLOGY INFRARED INSTITUTION INSTITUTIONAL DEVELOPMENT INSTITUTIONAL FRAMEWORK INTERACTIVE QUERIES INTERGOVERNMENTAL FISCAL RELATIONS INTERGOVERNMENTAL RELATIONS INTERGOVERNMENTAL TRANSFER INTERNATIONAL CONSULTANT INTERNATIONAL STANDARDS INTRANET ISSUANCE LEGAL OBLIGATION LEGISLATIVE FRAMEWORK LEVIES LEVY LIEN LOCAL AREA NETWORK LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL REVENUE LOCAL TAXES MAINTENANCE OF SYSTEMS MANAGEMENT SERVICE MARKET VALUE MARKET VALUES MENU NATIONAL BANK NETWORK SECURITY OPERATIONAL COSTS ORGANIZATIONAL CAPABILITIES PERFORMANCE MEASURES PERSONAL COMPUTERS PHYSICAL SECURITY PIXEL POLICY DESIGN POLICY FORMULATION POLICY FRAMEWORK POST OFFICE PRIVATE SECTOR PRIVATE SECTOR DEVELOPMENT PROFESSIONAL STAFF PROPERTY OWNER PROPERTY OWNERS PROPERTY TAX PROVINCIAL GOVERNMENTS PROVISIONS PUBLIC PUBLIC ADMINISTRATION PUBLIC EMPLOYMENT PUBLIC REVENUES PUBLIC SECTOR PUBLIC SECTOR EMPLOYMENT PUBLIC SERVICE PUBLIC SPENDING PUBLIC WORKS RECEIPT REGISTRATION FEES REGRESSIVE TAX RELIABILITY RESULT RESULTS REVENUE EQUALIZATION REVENUE POTENTIAL REVENUE SHARING REVENUE SOURCES ROADS SATELLITE SEARCHES SECURITY POLICY SOFTWARE REQUIREMENTS STATE BANK SUBSCRIBER LINE SUPPLY NETWORK SUPPORT STAFF TAX TAX ADMINISTRATION TAX BASE TAX BURDEN TAX COLLECTION TAX FORM TAX FORMS TAX LAW TAX LEGISLATION TAX POLICY TAX RATE TAX RATES TAX RECEIPTS TAX RELIEFS TAX REVENUES TAX SHARING TAX SYSTEM TAXABLE PROPERTIES TAXABLE PROPERTY TAXATION TAXPAYERS TECHNICAL ISSUES TECHNICAL STAFF TECHNICAL SUPPORT TELEPHONE TELEPHONE NETWORK TRANCHES TREASURY TRUST FUND TURNOVER UNION URBAN AREAS URBAN SERVICES USER USERS USES VALUATION VALUATION TECHNIQUES VALUATIONS VERIFICATION VSAT WEB WEB CONTENT WEB SERVER WORKSTATION
Online Access:	http://documents.worldbank.org/curated/en/2009/04/16242876/government-punjab-property-tax-decentralisation-program-scope-evaluation-report http://hdl.handle.net/10986/12378

Description
Summary:	Property taxation has a long tradition in Pakistan but the Urban Immovable Property Tax (UIPT) provides for only a small amount of revenues because of unclear local government fiscal incentives, an unreliable information base, a low level of motivation, expertise, and insufficient capacity in the UIPT administration. However, the Government of Punjab (GoPunjab) is committed to a fundamental restructuring of the UIPT system. Following a number of World Bank reports a new Punjab Immovable Property Tax Law (PIPT) was drafted in May 2008 and the Bank appointed the Institute of Revenues Rating and Valuation (IRRV) to assess the needs and resources required for, and designing of, a blue print for structural reform and implementation of a property tax decentralization program. The terms of reference require that the Institute shall approach the Punjab property tax system from a broad perspective and take into account the present legal, regulatory, institutional framework, present practices, capacities, circumstances; but build the foundation of the new system in line with the substantial policy reforms contained in the key policy documents adopted by the GoPunjab in 2007-2008.

Government of the Punjab Property Tax Decentralisation Program : Scope Evaluation Report

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