Revamping Urban Immovable Property Tax System by Using GIS and MIS: A Case Study of Reforming Urban Taxation Systems Using Spatial Tools and Technology

Autor: Nasir Javed, Urooj Saeed, Abdul Razaq, Ehsan Saqib
Rok vydání: 2018
Předmět:
DOI: 10.1016/b978-0-12-409548-9.09691-3
Popis: The governments manage their finances and expenditures by imposing value to its citizens’ assets and businesses through taxation. In developing countries, the tax records are maintained manually without any proper asset management system and standard tax calculation framework. Lack of uniqueness in data due to repetition of serial numbers, lack of security of files, absence of any standard for tax calculation, absence of log file, lack of communication, unrealistic collection records, pending assessments, and many other factors were identified as reasons for low revenue.
Databáze: OpenAIRE