A review of property tax in India (Record no. 534003)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01675nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 260731b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Samuel, Mercy S. and Mathur, Rashi |
| 245 ## - TITLE STATEMENT | |
| Title | A review of property tax in India |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Indian Journal of Public Administration |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 72(2), Jun, 2026: p.285-305 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | In India, over time, the share of own revenue (tax and non-tax) in the total revenue of urban local bodies (ULBs) has declined while that of governm ent transfers has increased, indicating growing fiscal dependency. It depicts the high dependency of local governments on the upper tiers of government to meet their expenditure needs, which has made them more vulnerable and less efficient, and has significantly eroded their autonomy. Internationally, amongst the own sources of revenue, property tax is a significant contributor to the ULBs’ fiscal landscape. However, India is at a low level with only 0.2 per cent of property tax contribution to GDP, which is much less than that of other countries. Therefore, this article aims to understand the administration of property tax through an assessment framework to arrive at the leakages and capitalise on low-hanging fruit in the municipal treasury and suggest suitable recommendations.- Reproduced https://journals.sagepub.com/doi/full/10.1177/00195561261451536?_gl=1*x0a02i*_up*MQ..*_ga*NTQwNDk5MTk4LjE 3ODU0OTI5NDc.*_ga_60R758KFDG*czE3ODU0OTI5NDckbzEkZzEkdDE3ODU0OTI5NTkkajQ4JGwxJGg1MzczMjYzMzA. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | • Property tax, Valuation methods, Fiscal decentralization, Tax leakages. |
| 9 (RLIN) | 62257 |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | Indian Journal of Public Administration |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2026-07-31 | 72(2), Jun, 2026: p.285-305 | AR139443 | 2026-07-31 | Articles |