Category Archives: Urban and Regional Planning

online classes AMID Pandemic

COVID-19 began in the month of December in 2019 and soon it grew into a pandemic, leading to several losses of lives and locking down of many cities. Social distancing became the key to escape out of this problem. But, with this solution came other problems. We are able to follow social distancing by keeping us locked in our houses but this stopped students’ education too. But we can’t just stop everything due to this COVID thing. We need to find an effective solution to continue the education of students. We need to continue the functioning of schools and colleges.

Online Classes

In the times of the internet, the one and the only solution are online classes. The online way to share knowledge and information now is the internet. It has proved to be a real miracle these days, connecting millions and making information access fast and easy. Be it school, college, tuition, or coaching classes, knowledge is now being delivered to students who are sitting at their home and can learn things sitting there only. Students now need a mobile or desktop and fast internet connection to attend their online classes and learn things. It is not possible for a pandemic to stop students from learning.

How it is a different experience?

This way of learning is totally new to everyone, be it students, be it teachers or be it parents. We were already involved in some small ways of e-learning but a complete shift towards this type of mode is  something new and challenging to everyone. Teachers are continuously involved in finding new ways to make e-learning more interactive and interesting for students. They are continuously evolving their way of teaching and trying to give them a class-type of feeling. Teachers are also learning to adapt with new softwares and explore things. Students are learning how to deal with online homework submissions, doubt-sessions and examinations. But, the problem is that the medium of interaction is always an electronic device. Hence, students are subjected to fatigue and mental stress. They seem irritated and develop body pain sitting still at a particular position holding their phones or laptops. Students are also developing stress on eyes. It is quite difficult for them to adjust with all of these. It seems that this way of teaching costs their health, both mental and physical. Besides this, internet is not available to all the areas of the country and to all the students. Poor students can’t afford high speed data. This method of teaching, is thus, a barrier between poor students and education. It is a harsh truth that they are left behind. We need to work together towards this to make education available to these students also.

The Changes After 1991 In India

Today India is one of the most powerful nations in the world. Our progress in education, science-technology, business, economy, the defense system is really noticeable. India is always a unique country but India also passed many tough situations, this achievement comes after so many hardships, struggles, and fights.before 1991 the political situation in India is unstable, after 1991 certain changes in the Indian economy, science-technology held to be very important In the history of India.

Indian Economy: we wanted to establish an Economy based on social justice through planning for a National planning commission was established that would coordinate development through the policy of the Five Year Plan. The government started Economic Reforms are called as Economic Liberalisation. The foreign Invest In India increased, the field of information technology opened several avenues of employment in the country . Liberalization, Privatizati, and Globalization, India under its New Economic Policy approached International Banks for development of the country. These agencies asked Indian Government to open its restrictions on trade done by the private sector and between India and other countries.

Science and Technology: The experiment in the co-operative dairy movement By Dr.Verghese Kurien led to increase in milk production in India. This is called as White Revolution. Dr.Homi J.bhaba laid the foundation of the Indian atomic Power Programme. India insisted on using atomic energy for peaceful purposes like generation of electricity, pharmaceuticals and defense.

Change In Social Field: changes related to the women empowerment movement and other related to the policies regarding the uplift of deprived sections of the society

ROLE OF ASHAs IN KEEPING INDIA’S VILLAGES PROTECTED FROM CORONAVIRUS

Accredited Social Health Activists, ASHAs, are playing an indispensable role in rural outreach by educating village people on arresting the spread of the much-dreaded Coronavirus. Field reports from Prime Minister Narendra Modi’s constituency, Varanasi indicate that ASHAs credited with juggling multiple roles have been deputed to spread awareness on prevention of Coronavirus in their areas. They are after all the backbone of primary healthcare in more than seven lakh villages of India.

On April 14, the day Prime Minister Narendra Modi announced an extension of the 21-day lockdown till May 3, the Ministry of Health and Family Welfare, advised in a COVID-19 related tweet that persons having symptoms may approach national/ state helpline centres or frontline workers such as ASHA workers and field workers. The tweet said that these workers have been oriented about the process to be followed and can help in early detection and facilitate proper treatment in hospitals.

Rekha Sharma, a forty-year-old ASHA worker says that ASHA workers in Varanasi have been asked to cover 25 to 30 houses a day in the assigned villages till the end of May. After lockdown, some workers working in Bengaluru, Delhi, Pune and other cities have come back to the villages because they did not have any work in lockdown. They have been asked to undergo tests for COVID- 19.”

The ASHAs are given performance-based incentives for promoting universal immunisation, referral and escort services for reproductive and child health and other healthcare programmes and construction of household toilets. They counsel women on birth preparedness, the importance of safe delivery, breast-feeding and complementary feeding, immunisation, contraception and prevention of common infections including Reproductive Tract Infections/ Sexually Transmitted Infections (RTIs and STIs) and care of the young child. From time to time, the ASHA workers have been deservingly honoured as well. In December 2019, Balvinder Kaur, an ASHA worker from Khosi Kalan village of sub-centre Koomkala of Ludhiana, Punjab was honoured with the National Universal Health Coverage Award by Union Minister for Health and Family Welfare, Dr Harsh Wardhan. She was honoured for her contribution to promoting facilities of Health and Wellness Centres in her block, Likewise, Jamuna Mani Singh was also felicitated by the Odisha government. “From the time we came to know that COVID-19 is going to pose a big threat to India, we took it upon ourselves to strengthen our rural outreach. Since we have been working in several states of India with special focus on many districts of Uttar Pradesh for a long time, we offered our services to government departments like education, health, women and child welfare departments.

We have made sure that all facts on COVID-19 that are being put out by the World Health Organisation and the Ministry of Health, are disseminated to the villages daily. As and when required, we are seeking the help of community-based organisations and other voluntary organisations.” Mr Pradhan explained that MAMTA is using the existing WhatsApp groups through which they normally function with senior government officers on several social welfare and development-oriented schemes, to spread awareness on COVID-19 as well. We are working in all eight blocks in the Prime Minister’s constituency. We have also asked ASHAs, frontline workers, Nehru Yuvak Kendra, NSS (National Service Scheme) and NCC (National Cadet Corps) volunteers to ask villagers to download Arogya Setu App (a mobile app developed by the Ministry of IT and Electronics to help citizens identify the risk of contracting COVID-19 infection). All government departments of Varanasi are already actively promoting Arogya Setu. To make it easy, we have shared the Arogya Setu link with all volunteers and social workers. Surely, the army of dedicated and friendly health activists in India’s villages is taking on the COVID- 19 challenge by empowering people with knowledge.

#sorrows of Sparrow 🐦

Do you remember your childhood when you use to sing that beautiful song ‘Anek chidiya ‘?today ,like the ‘chidiya ‘,the song has become almost extinct!even birds like the commando sparrow,which we used to see in large in numbers,are scarcely seen today.these ‘chirpy little fellows ‘ that used to delight us onces upon a time should now be named ‘Sorrow’ instead of ‘sparrow’. That is what their lives have become. Full of sorrows! Human beings have no mercy for them. They shoo them away. They do not allow them to make nests on their balconies Or terraces. Rapid urbanization has resulted in cutting down of trees. This destroyed their natural habitat. An over – Abandunce of vehicle and factories have polluted the atmosphere. We have erected mobile towers and use cellphones, the vibration of which, distrub these birds.how do we expect them to live in the concrete jungles that we have erected? We have changed the entire infrastructure around us. We have paved the roads. We have tiled the areas around our buildings. Where are the green areas? As a result these little friends of ours have escaped, no more return. Trees provide our friends, the sparrows, with fruits and insects to eat. Now they are facing an acute security of food. It is for us, human being, to take more efforts to make things easy for these birds. We could provide grain or food for them to eat outside our balconies or windows. We could provide them with little boxes in which to have a dust bath. How enjoyable it would be to see these cheery little creatures flapping around in the mud! More importantly, we could plant more trees. Is anyone reading out there? Will anyone heed their plight and take necessary steps to help them? Otherwise these friendly Birds are facing extinction! The lifestyles of the people has been changed and they are no longer environment or Bird-Friendly. So this is our responsibility to do something for that little one. Just think about it! This is the small msg from that little sparrow–🌠Dear friends, I am little sparrow and how helpless I am? In fact, my name should have been ‘sorrows’ instead of sparrow, because Human beings have no Marcy on us, little birds that we are. They pollute the atmosphere and erect mobile towers, making it impossible for us to breathe or live. They cut down trees that are our natural habitat. Tell me, where we expect to live? In the past, the trees provided us with fruits & insects to eat. Now, however because of deforestation, we are facing a scarcity of food. I wish human beings would take more efforts to make things easy for us. They could provide us food & shelter. They plant more trees. These are our expectations from you people. Will they heed our plight and take necessary steps to help us? Otherwise we are facing near extension! Thank you all!

Mawlynnong

Mawlynnong God’s own garden ,The cleanest village in Asia . It’s a small village in East Khasi Hills district Meghalaya state in North east India .In 2003 It was awarded the title ” cleanest village In Asia” by Discover India. a mysterious paradise, a place far from city life’s pollution .cleaniless really a great achievememt when whole country is struggle for “swachata” along with this the village has approx hundred percent literacy rate and highly progressive scenario for women.

Mawlynnong is located 90km from Shilong , along the India Bangladesh Border. Agriculture is the chief occupation of the local population. Here weather is pleasant all throughout the year, still the best time to visit is Moonsoon. During rainy season village and it’s surroundings become lush green .

each and every house of this village has functional toilets and the whole locality is provided with baboo dustbins,every waste product even dry leaves go into dustbin . Plastic and smoking strictly prohibited here. The Khasi tribe is the biggest attraction of this small village. This is a famous tribe and is well ahead of the patriarchal notions. In this tribe, children inherit their mother’s surnames and property is also passed through the matrilineal lines. Mawlynnong with all these features, proves that women empowerment is completely possible if people are convinced enough.

Living roots bridges,This natural wonder has been declared as an UNESCO World Heritage Site. The living route bridges are a phenomenon in itself. The bridges connect the aerial roots of one giant rubber tree and make a bridge hanging above the river. These bridges take years to self construct and can accommodate fifty to seventy people at a time.

Khasis in Mawlynnong are devout Christians. Surrounded by orange and palm trees, stands a 100-year-old church in the village called ‘Church of the Epiphany’. Narrow stone paths with plants bearing orange flowers reach out to the Church, which is a black and white structure exuding an old-world charm. There are no houses that rise above the Church spire.

natural beauty , simle people ,culture, local dishes , a strange blissful peace and” cleaniness” makes MAWLYNNONG a destination of relief .

Home- still a dream of many

Modernization, the want to step ahead of time, and fight between the human race, has become one of the reasons why people try and judge each other for what kind of house they live in.

Whenever a person go to someone’s home, the first thing they tend to judge, is there home well furnished? Is the arrangement of their house proper? And etc. etc. But forget that, income and prices are the two factors that do not go hand in hand. Also, the country which we reside in, is one of the developing nations in the world, where “A perfect home” is still a dream of millions. Thus, how can we expect that when a person can’t even afford to live peacefully under a roof, how can the other render to make everything look pretty.

Urban and rural differences –

In India, most of the population hail from village areas and move towards cities in search of better opportunities, such as, jobs in secondary and tertiary sectors, better resources, and better standard of living. Instead, they fail to survive most of the times and hang in between the air with less access to resources and low standard of living, since affording such standard of living remains out of their approaches.

According to the report of World Bank’s collection of development indicators, compiled from officially recognized sources, rural population in India was reported at 65.97%

While people hailing from rural areas face tough times with city lifestyle. People residing in cities too confront with problems of proper houses to live in, also they are detained from basic resources that are searched by village people in the limelight of cities. They often end up living in congestion, without proper sanitation facilities, water and electricity, and lag behind in most of the basic values that are necessary to live a prosperous life. Also population remains a constant reminder that the land is unavailable to fit such a large amount of people who seek to live in the middle of the cities instead of country sides. The pressure upon the land has become a huge chunk of tension for the policymakers, which is why most people remain neglected from a proper facility of house and housing.

Dharavi, Asia’s biggest slum is full of such people who either migrate to cities in search for resources, or the people who are unable to afford a lifestyle that is basic necessity and right of every human being. It is a place with 2.1 sq. Km. and a population as estimated in 2016, 900,000 – 1,000,000 people.

Problem of resources –

While most of us are happy with the lives and are living peacefully in our own homes. There are still millions of people who do not even have access to basic resources such as –

  • Sanitation facilities
  • Housing
  • Water supply
  • Electricity
  • Food resources
  • Proper job facilities

We can find people sleeping on the pavements of the roads, they could be seen eating on the roadside food joints, and earn only on per day basis, which are not sufficient to provide them with a proper place to live in.

According to NSSO, landlessness in India is a major problem and the total population works out to be 200 million that is counted to be landless.

Thus, a major proportion of the country’s population still have a dream to have their own place to live in. Also, slums remain an inevitable problem in India that cannot be replaced due to their presence from a very long past. It is likely to achieve a figure where most of the Indians could have their own home sweet home.

Ambulance Dada

Meet Karimul Haque as known as Ambulance Dada, he is a tea garden worker in Jalpaiguri, West Bengal who ferries the ill, the poor, and the fragile to the district hospital on his bike. He turned down his bike to an ambulance. He and his bike is the lifeline for 20 villages in and around Dhalabari. This part of Bengal, known as Dooars and dominated by small tea growers, daily wagers and peasants, has mobile networks but lacks concrete roads and basic healthcare facilities.

In 1995 when he was unable to save her mother’s life due to lack of medical facility, he wasn’t found an ambulance to take her mother to the hospital, after this incident, he took an oath to himself that he, not let anyone else die due to insufficient ambulance coverage ,Haque’s motorbike ambulance plan came to him when one of his colleagues collapsed on the field. Since a regular ambulance could not reach him in time, Haque tied him to his back and made him ride pillion to the nearest hospital. His co-worker recovered from the illness, inspiring Haque to continue with this approach.

Since 1998 he providing motorcycle ambulance service around 20 villages Dhalabari, in Doar’s belt, where electricity service roads condition not well, nearest hospital 45 kilometers away. besides the ambulance service, he provides basic first-aid, medicine to the villagers. He spent most of his income on this medical service.

On 2017  he has received the Padma Shri award for his work supporting the villagers in and around Dhalabari by bringing sick people to hospital in his motorcycle ambulance.

Karimul Haque received Padmashri from the president Pranab Mukherjee 2017

Karimul Haque is the real-life hero after I read about this man I get an amazing motivation, we approx most of the time think about ourselves what we do after graduation, about our bank balance, we always think what we haven’t, People like Karimul teach us it’s not necessary to have all the things we want for our life, it’s important to have the courage and desire to do the thing.

Process of intensification, its advantages & disadvantages!

Housing is one of the largest component of urban land use in the city, which determines well a city functions in near future. Land use planning is done for judicious use of land means judicious use of residential areas. Increase in population by natural growth or migration & increasing activities & facilities in cities have put tremendous pressure on urban land. Thus it becomes very important to utilize the scarce resource of land in a planned manner. This is one of the factors affecting land value.

Housing density is the measure of intensity of occupation of land compared to the total land area available within planning boundary. Density indices by themselves do not have any connection with the living conditions of the area but they do establish a distinct relationship between the people and the amount of land they need to attain a certain standard of living. The built form in the city is representatives of its progress and prosperity. While planning for residential areas it is equally important to focus on the transportation aspect as well. Having an efficient and working road network is vital. Presence of well-planned traffic island & Traffic Volume Count Study are basic steps which can be taken for better and manageable traffic movement.

Factors leading to Organic Intensification:

Social Aspects – Like changes in community structure, family structure & way of living.

Economic Aspects – factors like income, occupation pattern, affordability, expenditure pattern, cost factors & financial pattern

Locational Aspects – Along transport corridors, nearness to employment centers etc., which results in appreciation of property values.

Technological Aspects – Emergence of new building materials and new construction techniques. Awareness about the need of data collection, data processing cycle, methods of data processing & information processing cycle.

Legal Aspects – the different norms, standards, rules and regulations of various housing agencies.

The approaches for determining the residential densities have been changing over the time. The earlier approaches have been explained at the city level. But today, as more & more population started concentrating in the cities, the study outlook shifted from the city level to smaller levels – the sector or area level, which finally decides the overall density.

Urbanisation in world

INTRODUCTION:

Intensification:  Intensification occurs when an existing building, site or area within the existing urban area is developed or redeveloped at a density higher than what currently exists. This can occur through:

  • Redevelopment of sites, including the reuse of brownfield and greyfields sites;
  • Development of vacant and/or underutilized lots within previously developed areas;
  • Expansion or conversion of existing buildings, such as office buildings to residential

Buildings & the

  • Construction of new developments that combine a mix of uses for a more efficient use of land.

Expanding Cities and Urban growth

Process of Intensification: The process of intensification of residential areas is a dynamic process, which is a result of the changes in life cycles of the residents i.e., the changing needs, capacities/affordability and incomes of a household. There are two ways of intensification:

  • Incremental addition to the built form
  • Addition in the size of the household i.e., to accommodate more number of people.

This “progressive development” is a global process. The concept of incremental housing has now gone beyond its objective. There is a shift from the need of people to their greed.

Besides the “Organic Intensification”, which involves investment of individual resources & is a natural phenomenon/ a natural self-defined process leading to a differential growth rate, intensification can be done in a planned way with changes in development controls and policies.

Consequences of Unplanned / Organic Intensification:

Overcrowding – Increase in densities result in overcrowding, decrease in organized open space per person, thus congestion.

Environment & Services Deterioration – Stress on infrastructure & deterioration of environment.

Increase in Informal Housing Stock – including slums and unauthorized colonies.

Transformation in City Character – Loss of traditional housing stock, identity & image of urban form due to redevelopment.

Traffic Problems – Increasing volume of traffic, lack of parking space, and increase in built space.

Increase in Land Prices & Rent – There are various factors affecting land value, phenomenon of speculation leading to hike in land price & rents. Urban poor are most affected.

Advantages & Disadvantages of Planned Intensification / Redensification

Advantages:

Research carried out in Europe, the U.S.A and Australia has led to the advocacy of cities which are spatially compact, with a mix of uses. This urban model is claimed to have a number of benefits in comparison with more sprawling development. Compact cities are argued to offer opportunities to reduce fuel consumption for travelling as homes, work and leisure facilities are close together. They are also favored because urban land can be reused, while rural land beyond the urban edge is protected. A good quality of life is argued to be sustained, with high concentration of people providing social conditions conducive to vibrancy, liveliness and cultural production and consumption.

Various advantages of intensification as a result of urban planning:

  • Urban sprawl and related problems are controlled
  • Optimum utilization of urban land
  • Saves on land cost and development cost
  • Saves time- No land acquisition required
  • Less commuting for citizens and lesser fuel consumption
  • To develop satellite towns/ cities is 6 times more expensive than to reuse/ rejuvenate the existing one. Generation of funds to invest in infrastructure to address higher densities by involvement of public private partnerships.
  • Compact Neighborhoods have their own social life.

 Urban Pattern

Disadvantages: 

The planner’s perception of intensification often contrast with that of the residents. The residents have a negative perception about intensification.

The differences in perceptions arise mainly because of the impacts identified by planners may not affect the local residents; for example, provision of housing and jobs for people outside the area. Planners tend to be much more positive about the potential of intensification. From their perspective, wider objectives are often achieved despite local problems identified by the residents. The strategic arguments for and against intensification often conflict with experience at local level.

The various disadvantages can be:

  • Upgrading can lead to loss of low cost units.
  • Subdivisions may cause loss of family housing.
  • Conversions / redevelopment may lead to loss of jobs. New jobs may not always be for local people.

Methods of Planned Intensification:

There are various methods in which intensification can be done in a planned way:

  • Increasing the available Floor Space:

            –   By increasing the coverage

            –   By increasing number of floors

  • Reducing the size of dwelling unit
  • Reducing the area under non-residential uses
  • High density development in vacant pockets
  • Faster development of partially developed areas

 

Experience from different countries / cities:

Planned Intensification:

Old visions of compartmentalization of cities result in inefficiencies & violations. Different elements of the city like land use, transport, ecology, and housing should not be addressed separately. It is important to understand the dynamics of the city and the market forces this framing regulations and bye laws accordingly. It becomes desirable to have higher FSI/FAR to encourage taller / larger building in the CBD area where property prices are higher.

Examples of Planned Cities:

Atlanta (U.S)

Population – about 2.5 million in 1990

Built Up area – of 4280 sqkm

Longest possible distance – 137 km

Barcelona (Spain)

Population –  about 2.5 million in 1990

Built Up area – of 162 sqkm

Longest possible distance – 37 km

This gives the manifold advantages like: Significant number of trips on foot or by bicycle; offices, schools, shops- all are close by; existence of strong community feeling.

Hong Kong’s new housing development has high densities of 3750 pph. It may not be ideal, but provide a much better living condition than the solid congested slums.

Bangalore: 290 inhabitants per hectare. The city is going American way i.e., its turning into a spread out city. It is impossible to promote metro due to the vast sprawl. The cost shall be prohibitive & the system if set will be a huge waste.

France, Netherlands & the U.K all have policies to encourage compact cities in the name of sustainability.

Author Bio:

Shubham Aggarwal (Founder, PlanningTank) is an Urban Planner from India working to improve the human settlements through the website. PlanningTank is the Urban, Regional, and Rural Planning Knowledge base which provides insight into to urban & rural areas, data processing & GIS.

 

Intensification of Residential Areas

Housing is the largest component of urban land use in the city, which determines the future living patterns. Judicious use of land means judicious use of residential areas. An ever growing population & increasing activities & facilities in cities have put tremendous pressure on urban land. Thus it becomes very important to utilize the scarce resource of land in a planned manner.

Housing density is the measure of intensity of occupation of land and one of the major component in land use plans made for land use planning. Density indices by themselves do not have any connection with the living conditions of the area but they do establish a distinct relationship between the people and the amount of land they need to attain a certain standard of living. The built form in the city is representatives of its progress and prosperity. Thus, it is an important tool for the physical planners.

Row development
Row development

Row development ( CC0 Public Domain image)

The approaches for determining the residential densities have been changing over the time. The earlier approaches have been explained at the city level. But today, as more & more population started concentrating in the cities, the study outlook shifted from the city level to smaller levels – the sector or area level, which finally decides the overall density. Walkability should also be kept in mind while planning.

Intensification:  Intensification occurs when an existing building, site or area within the existing urban area is developed or redeveloped at a density higher than what currently exists. This can occur through:

  • Redevelopment of sites, including the reuse of brownfield and greyfields sites;
  • Development of vacant and/or underutilized lots within previously developed areas;
  • Expansion or conversion of existing buildings, such as office buildings to residential

Buildings & the

  • Construction of new developments that combine a mix of uses for a more efficient use of land.

Development on greenfield
Development on greenfield

Development on greenfield ( CC0 Public Domain image)

Process of Intensification: The process of intensification of residential areas is a dynamic process, which is a result of the changes in life cycles of the residents i.e., the changing needs, capacities/affordability and incomes of a household. There are two ways of intensification:

  • Incremental addition to the built form
  • Addition in the size of the household i.e., to accommodate more number of people.

This “progressive development” is a global process. There is a shift from the need of people to their greed.

The process of intensification is a dynamic process. The unplanned intensification, beyond the carrying capacities of the area causes the problem. Both the planned and unplanned areas all over the world are undergoing illegal intensification without the augmentation of infrastructure to cater to the ever-increasing housing need. The increasing population density, dwelling unit density, plot density, FAR & area under plots, taken as the indicators of intensification, creates stress on infrastructure generating poor environment quality and living conditions for the residents.

The extent of intensification varies in various housing sub systems. The unauthorized colonies, a predominant subsystem, are growing denser. The Aerial photographs have shown a densification of over 70% between 1993 and 2002. The politicians claim, the residents have learnt to co-exist by sharing the available resources and are insisting on the process of regularization of colonies, wherein the colonies are bound to grow vertically, further adding the pressure. Today, the increasing land costs and housing demand have encouraged the residents of the planned colonies to subdivide their plots. Apartments are constructed on the plots deviating the prescribed bye-laws for residential development in the city. These increasing pressures on land raises tremendous problems for the planners to regulate the growth of the city and the carrying capacities remain un-augmented.

Author Bio:

Shubham Aggarwal, founder of PlanningTank is an Urban Planner from India working to improve the human settlements. PlanningTank is the Urban, Regional, and Rural Planning Knowledge base which provides insight into to urban and rural areas. It focuses on educating, engaging and developing the community.

Municipal own source revenue compliance and its potentiality (A study of financial management performance of Hetauda municipality in Nepal)

 

Shankar Prasad Upadhyay 

 Dr. Kamal Das Manandhar

Abstract

The major portion of own source revenue of Hetauda municipality is tax. The main purposes of this research study are to expose the own sources revenue potentiality and analyze the municipal revenue compliance in Hetauda municipality. Both analytical and descriptive research designs were applied for the analysis of revenue potentiality and its compliance in Damak municipality. Random sampling method was used to select the municipality and same method was replicated to choose the respondents for questionnaire survey. Questionnaire Survey, Focus Group Discussion, and Key Informants Interview tools were used for data collection. Both the taxpayers and municipal policymaking advisors were the respondents of the study. Participants for focus group discussion and key informants for personal interview were selected purposively. Most of the taxpayers (i.e. 85.8 %) have paid municipal tax revenues and out of them, more than 39 percent taxpayers have paid the municipal tax below one thousand rupees per annum. The contribution of own source revenue to total revenue has been fluctuating over the period of ten years. From the view point of municipal policy making advisors, integrated property tax seems more potential  source of revenue in comparison to other own sources. Tax compliance is to some extent satisfactory. Tax revenue covers the main segment of municipal own source revenues. From the policymaking advisors’ perspective, there is significant correlation (0.669) between service delivery fee and service quality at the one percent level (2-tailed) which indicates that service delivery fee imposed by the municipality for sanitation service is substantially satisfactory.

 Key Words:  financial management, Municipal revenue compliance, Municipal tax revenue, Own source revenue, performance, Revenue potentiality

1. Introduction

The key tax revenue sources of municipalities are usually integrated property tax, house rent tax, house and land tax, vehicle tax, business/profession/enterprise tax, advertisement tax, and commercial video tax in Nepal. Similarly, the major nontax revenue sources are; municipal property rental charge, service fee/charge, building permit fee,  and vehicle parking charge, etc. (LSGA, 1999). Whatever revenue collection method is adopted the municipalities must be transparent and it should be tolerable to the taxpayers (Study Team, 2005). Decision pertaining to the local revenue administration is vital for municipal decision making advisors and decision makers. In general, revenues collected in municipalities are, classified into two categories: internal and external. Internal revenues are also commonly categorized into two types and they are tax and nontax revenues (Wegner, 2008).

Developmental challenges are felt more at local government sphere, because of its closeness to where people live. However, huge service delivery backlogs require the mobilization of all spheres of government to work together in an integrated manner within the spirit of co-operative government. No single sphere of government can fulfill this role and mandate by working alone in isolation. (Tsatsire, 2008). The Government of Nepal has affirmative feelings on the increasing efficiency in service delivery, but it is hindered by several aspects, including lack of regular monitoring of performance and sound procurement plans, nonperformance of competitive tendering and lack of performance auditing as well. Unnecessary stress of expenditures toward the end of the fiscal year is the main reason of these factors (Ministry of Finance, 2008). For the local government benefit principle of taxation is more appropriate and for the central government ability to pay principle is suitable. But, the ground reality in developing countries, like Nepal, is vast difference. There are only a few tax bases in practice. Consequently, the municipality has become very weak to administer the tax. Actually, municipal taxes or fees are paid as a charge for the benefits obtained from the services. Therefore, benefit principle becomes workable only when benefit from local services can be approximately identified (Shrestha, 2009). The central government’s role is mainly regulatory, i.e., requiring the local government level to follow procurement regulations when purchasing transport services. It also plays a financial role by giving grants to the local government (Hansson, 2010).

Rewarding tax payers, positive peer attitude, offering a prize for best taxpayers and aim of low profits etc. are the encouraging factors of municipal revenue compliance. Likewise, inability to be aware of tax laws or insufficient tax education programmes, high rates of tax and non tax revenues, unfairness or chances of misuse of revenues, and complex tax administration procedures, etc. are the probable factors of noncompliance of revenue (Mumumba Omweri Marti, 2010). Especially in developing countries like Nepal, many researches are performed on taxpayers’ attitude towards municipality and the effect of individual interest on tax fraud as well as on other factors influencing tax compliance behavior (James O Alabede, 2011). The fiscal exchange theory of public finance hints that the existence of government expenditures may encourage compliance and the governments can boost compliance by making available goods or services that municipal people demand more efficiently. According to the political legitimacy theory, it is shaped by the degree to which citizens believe the municipality. In conclusion, we come across some indications that tax knowledge and awareness have a significant impression on revenue compliance point of view (Merima Ali, 2013). Tax source is an important own source revenues of municipalities. Both the benefit principle and ability to pay principle of taxation are the basic philosophies (BSBA, 2013). Revenue compliance is related to taxpayer’s perceptions of value for money and fairness in the sub-national revenue system and that appropriate enforcement can be productive (Smoke, 2013). Local revenue collection strategies are varied from municipalities to municipalities. But method of revenue collection unanimously, is an important decision for each municipality. Collection through contractors or public private partnership (PPP) model and direct collection by municipalities themselves are common methods. Whatever may be the methods of revenue collection both accountability and cost effectiveness are most considerable factors for taxpayers and municipalities themselves as well.

The main aims of the present study are to analyze the municipal own source revenue compliance and to explore its potentiality in Hetauda municipality in Nepal.

2. Review of Literature

2.1 Financial Management Performance

Generally, financial management performance depends on overall management performance of any organization.  Qualified personnel and their attitude, working environment, job satisfaction, managerial ability, nature of organization, management of resources, institutional capability etc. are the basic indicators of good management. The implementation of change and performance management, financial management and fiscal decentralization would be impossible if proper qualified staff were not provided to deal with these many complicated issues (Mughees Ahmed, 2012). Apart from accessing money, the effective management of financial resources has been indicated in this empirical study as well as in literature to be one of the primary challenges for municipalities. Municipal financial divisions firstly need to be staffed with the most suitable people. This means at management level as well as operational level. In addition to having suitable staff, any deviation from sound financial management practices should be avoided and in the case of its occurrence, be addressed as a matter of urgency. The issue of human resources is critical to the success of managing municipalities effectively (Plessis, 2013). Qualified and motivated staff are essential for the management of municipal finance efficiently.

2.2 Problems of Revenue Compliance

Many taxpayers pay little attention to tax matters and may not even view tax evasion as an ethical issue. Similarly, the ethical values of them may be much more tempered by situational requirements than unrealistic anticipation (Philip M.J. Reckers D. L., 1994).  Local governments have been able to played important roles in public service delivery and regional development as an integrated part of the overall government, even if not as completely self-contained and self-governing bodies (Kitayama, 2001). In most developing countries, budget execution and accounting processes are either manual or supported by very old and inadequately maintained software applications. This has had toxic effects on the performance of their municipal expenditure management systems, that are often not adequately appreciated (Khemani, 2006, p. 2). The type of government system appears to matter in the propensity to engage in corruption. The literature makes clear that the causes of corruption tend to be complex, but corruption thrives in the developing world because of the prevalence of weak public institutions, low levels of education attained by the majority of citizens, and the presence of an underdeveloped civil society. (Prier, 2007, p. 76). We have so many anxieties on the subject of the management of municipal finance in Nepal. Nepal government and Udle/GTZ (development partner agency for local governments of Nepal) have clearly stated (MLD, udle/GTZ, 2008) that there is no clear transparency for what the levied taxes are utilized. The taxpayers want to have better services for its taxes, but often they are not delivered by the municipal administration. Inter -agency coordination, conflicting laws, cartelling / syndicating of interest groups, low administrative efficiency, negatively motivated local staff, low tax effort, low effort on transparency (dissemination and mass communication), political instability, non tax compliance, and non- feasible local revenue sources are the major revenue mobilization problems (Nepal Government, 2010). Lack of well defined mission and comprehensive functional role, lack of proper structure for the development process, and low quality of staff are also the reasons of ineffectiveness of municipal administration (Adams, 2012, pp. 4-13). Regarding the measurement, explanation and control of tax evasion, we still need to fulfill many gaps in our understanding although we might have learned so many matters of finance and taxation. (Alm, 2012). A challenge for a study of taxpayer attitude is a lack of reliable data due to an individual’s reluctance to reveal one’s own non-compliance. (Merima Ali, 2013, p. 5).

2.3. Revenue Compliance in Nepal: Policy Perspective

Pertaining to the noncompliance of municipal tax by the citizen, Nepal government has made the provision under the Section 260 of Nepalese Local Self Governance Act (1999) that if any person does not pay any tax, duty or charge levied or contracted or any other amount due and payable to the local bodies, it shall be recovered by the District Administration Office as government dues. Likewise the government has mentioned the provision under the sub section 2(a &b) and 4 of section 165 of Nepalese Local Self Governance Act (1999) that if any one does not pay the taxes, fees, charges, tariffs contracted or imposed by the Municipality and any other amount due and payable to it, the municipality may take actions. Besides the provisions stated in the section 59 of Local Bodies Resource Mobilization and Management Manual (2012) issued by the Nepal Government, the local bodies have to fulfill all the conditions of budget authority, circulars and directions issued from the concerned ministries, and the provisions of minimum conditions and performance measures (MCPM) manual (MoFALD, 2012).

The Department of Revenue Investigation of Nepal has set the preventive module for revenue compliance. The preventive strategy includes compliance of the acts and rules, mobilization of flying and emergency squad, adherence of code of conduct of investigation officials, issuance of guidelines and orders, use of information technology etc. (Nepal Government , 2014).

2.4 Municipal Revenue Potentiality

Internal sources of revenue are more stable and consistent than external sources. External sources of revenue are less reliable source of financing because of wide fluctuation in nature. These sources, therefore, should have the supplementary in municipal financing. Municipalities must be authorized to expand their internal revenue base and modify the tax rate according to local situation so that they can collect adequate revenue to meet their financial needs (Thapa, 2004, p. 4). So far the static revenue collection trend of integrated property tax does not mean that the tax potential is already achieved. For instance, the incorporation of integrated property tax into the total revenue of municipalities was 8% in the FY 2005/06. In addition, governments should strive for high collection rates for all revenues owed and keep the payment-making process simple and easy for citizens (Larson, 2007, p. 34). The Government of Sri Lanka has perceived seriously regarding revenue manuals and revenue surveys to identify information about current and potential revenue sources that can help local officials keep taxes, fees and charges at levels intended by policymakers (Ministry of Local Government and Provincial Councils, 2008, p. 36).  Revenue compliance is the support of municipal people or prospective taxpayers to the revenue programs execution. It has always been an important issue in revenue administration for choosing the system of compliance that best serves the implementation of revenue policy. The knowledge for local governments about operation of an efficient tax administration is essential for local revenue improvement. In deciding the extent of compliance the determinant factor is information collection mechanism, a key consideration is relationship and trust with the taxpayers at the local level and monitoring. Clearly, individual taxpayers’ rights appear of greater importance. Potential harassment of taxpayers is also of an anxiety (MLD, 2010).

For increasing revenue compliance, municipalities must ensure that their job descriptions, competency requirements, advertisements, selection criteria and appointments are associated with the requirements set out in the regulations. (National Treasury Republic of South Africa, 2011). Municipalities are fully responsible for formulating and executing local or municipal policies and programmes in partnership with other local governance performers and they have substantial roles in bringing local actors together to form a common vision of how to take action to issues raised in a coordinated way (MLD, 2012). Nepalese municipalities still have a revenue potential increase of almost 60%. It is the fact that there is high resistance of taxpayers and integrated property tax in many municipalities is not full-fledged.  Missing revaluations of tax rates and the potential of integrated property tax in Nepal is quite obvious. The high taxpayer resistance is based on the mistrust against the local administration (MLD, udle/GTZ, 2008, p. 9). Tax compliance is obviously critical for effective municipal revenue generation. There is limited empirical evidence, but available analysis indicates that compliance can be improved or deteriorated under decentralization. The effect seems to depend on economic conditions, citizen attitudes about municipalities, and differences in municipal or local bodies’ political dynamics, including the willingness and ability of municipalities to administer the tax code (Smoke, 2013 ). So many researches are required for moderating effect of risk preference on relationship between taxpayer’s attitude towards tax evasion and his/her compliance behavior to check the consistency of the results produced by this study on this moderator. (James O. Alabedi, 2013).

The main sources of own revenue for municipalities are usually property taxes, business licenses, market fees and various user charges. They have the potential to provide substantial and reliable revenue if well administered, but in practice all have serious drawbacks (ICTD, 2013).

  1. Research Area, Design and Methodology

3.1 Research Area

Hetauda is a municipality and district administrative headquarter of Makawanpur and has been an industrial district for the last forty years. It is situated in the central southern part of Nepal through which east-west highway from Mechi to Mahakali and north-south road linked with capital city Kathmandu to Raksaul (India) is crossed. As stated in the population monograph report of CBS, Hetauda municipality is inhabited by nearly 84 thousand 6 hundred 71 people (CBS,Nepal, 2014).

( Figure – 1, Map of Makawanpur District, Source: NeKSAPInfo, 2013)

3.2 Research Design and Methodologies

In Nepal, the formation processes of Metropolitan and Sub- metropolitan cities are different than municipalities. Only fifty three municipalities are the population of the study out of fifty eight. Four sub- metropolitan cities and one metropolitan city (Kathmandu) are not able to be representative samples of all the municipalities. So, the study excluded these big five from the study population. In this study, non-probability sampling technique was applied for the selection of municipality and Hetauda municipality was selected as a sample from the Central Development Region (Hill Ecological Belt) of Nepal. Analytical and descriptive research design has been adopted to analyze the compliance of municipal own source revenues and to find its potentiality in Hetauda Municipality.

Municipal taxpayers and policy making advisors were the respondents of the study and they were selected in random basis. In total, 34 samples were taken from municipal policy-making  advisors including several local political party members, CCI (Chamber of Commerce and Industries) members, civil society members, and others  and 134 samples were taken from municipal taxpayers (business, agriculture, and service sectors) in Hetauda municipality.

A 5- point Likert Scale and dichotomous self administered questionnaires were developed. A total of 221 questionnaire forms (170 of taxpayers and 51 of policy making advisors) were used, out of which 189 (148 of taxpayers and 41 of policy making advisors) were effectively returned from the respondents. The successful questionnaire return rate of both the taxpayers and municipal policymaking advisors was 85.52 percent. Sixteen (12 of taxpayers and 4 of policy making advisors) questionnaires were incomplete out of the successful returns. On the basis of first come first response, only 168 questionnaires (134 questionnaires of taxpayers and 34 questionnaires of policy making advisors) were authorized for the research study purpose out of 173 properly answered questionnaire forms.

A cross sectional method of survey was applied for collection of primary data and secondary information were obtained from Hetauda municipality, MoFALD ( Ministry of Federal Affairs and Local Development), District Development Committee (DDC) Makawanpur, Urban Development Through Local Efforts (udle/GTZ) and Local Bodies’ Fiscal Commission of Nepal. Relevant articles, journals, books, as well as published and unpublished materials and performance of the associated organizations working with municipalities were accepted for the macro analysis of the research. For the analysis of secondary data, various analytical tables have been set up and different analytical tools of statistics including SPSS-20 software have been used for the analysis of primary data.

This research study has been limited to Hetauda municipality because of time and cost constraints.  So, the results concluded from the primary and secondary data taken from the municipality may not be representative to all classes of municipalities (i.e. Metropolitan and Sub-metropolitan Cities) in Nepal.

  1. Results

There were total 168 respondents (134 municipal taxpayers and 34 municipal policy advisors), among them 71.5 percent respondents were male and female respondents were 28.5 percent. Out of 34 municipal policy advisors, thirty one (more than 90%) persons were males. Out of them, 19 respondents (55.90%) were local political party members, 8 respondents (23.52%) were CCI Members, and 7 respondents (20.58%) were civil society members and others. Likewise, more than 57 percent taxpayer respondents were engaged in business activities and about 9 percent taxpayer respondents were involved in agriculture sector. Similarly, about 34 percent taxpayer respondents were involved in government and non government services. Both types of respondents’ views have been collected to analyze the municipal tax compliance and to find out the potentiality of own sources revenue of Damak municipality. On the basis of questionnaire survey conducted in February to May 2014, the scenario of municipal tax compliance, potentiality of revenue, and expressed reasons for non compliance municipal revenues are presented and

past 10 fiscal years. Among them, house rent tax has the highest growth rate (i.e. 34.19%) during the study period. In the same way, integrated property tax (IPT)/house land tax has lowest (11.03 %) growth rate in the same period. In comparison to the collection amount, the performance of integrated property tax (IPT) is far better than other tax and nontax revenues. Likewise, building permit fee is the second largest own revenue source of Hetauda municipality during the study

municipality. In an average, the salary expense has increased 11.01 percent in the study period.  Likewise, both the administrative expenditure and total expenditure have increased 10.56 percent  and 27.21percent respectively. The growth rate of salary expenditure indicates that the growth of other administrative expenditure is lower than salary expenditure which indicates that either Hetauda municipality has been suffering from overstaffing or exercising to reduce overheads.

Figure: 1(Financial management performance Analysis)

( Fiscal Year 2003/004 to 2012/013)

(Source: Annual Reports of Ten Fiscal Years of Hetauda Municipality Office)

Above figure (Figure: 1) illustrates the financial management performance of Hetauda municipality in the fiscal year 2003/004 to 2012/013. The average grant receipt performance is more than 64.47 percent, whereas average own source revenue receipt performance is only 5.98 percent. The average total revenue receipt performance and the average administrative performance are   21.31 percent and 10.56 percent respectively. The performance of administrative expenditure is nearly double than own source revenue collection performance. It signifies that Hetauda municipality should to increase revenue administration power to cope with administrative e

The above table (Table: 3) depicts that 33.6 percent taxpayers of Hetauda municipality have paid municipal taxes below than Rs.1000/- per year. Out of 134 taxpayers, 19 taxpayers have not paid the municipal tax by showing various causes. Besides these spoken or latent causes, the municipal policy making advisors and tax payers have expressed the possible reasons of evasion of tax and non tax revenues.

The following figure (Figure: 2) presents the reasons of municipal tax evasion by the potential taxpayers. Out of 19 non taxpayers, 7 non taxpayers (36.8%) have not paid the tax in Hetauda municipality by showing the cause of lack of information.  Furthermore, 4 municipal people (21.1%)  have not paid the tax  by considering  municipal tax is secondary tax.  High tax rate, chances of tax rebate in future and inability are the reasons for tax evasion as expressed by the 8 citizens of Hetauda municipality.

The above figure (Figure: 3) displays the major own source revenue potentiality in Hetauda municipality. All the tax and nontax revenues are potential sources in Hetauda municipality from the view point of taxpayers. Comparatively, business/ profession tax is more potential.

Figure: 4    (Policymakers Views on Potentiality of Major Own Source Revenue)(Sources: Field Survey Report, 2014)

The above figure (Figure: 4) depicts the degree of potentiality of major own sources of revenue from the view point of municipal policy making advisors. Integrated property tax is highly potential revenue source of Hetauda municipality from the policy perspective. Similarly, service fee and building permit fee are potential sources of revenue.

Figure: 5

Service Quality (Comparative Views)

(Source: Field Survey Report, 2014)

The above figure (Figure: 5) shows that the comparative views of taxpayers and municipal policymaking advisors on municipal service quality. From view point taxpayers and municipal policymaking advisors, municipal service quality is moderate and strong respectively in Hetauda municipality. It indicates that they have not similar observations on municipal service quality.

Figure: 6 ( Comparative Views on Municipal Service Delivery Fee)

(Source: Field Survey Report, 2014)

The above figure (Figure: 6) reveals the integrated views of taxpayers and municipal policymaking advisors on service delivery fees levied by Hetauda municipality. From the view point of taxpayers and municipal policymaking advisors, municipal service delivery fee is partially satisfactory and satisfactory respectively in Hetauda municipality. It signifies that they have different feelings on service delivery fees imposed by the municipality. From the policymaking advisors’ perspective, there is significant correlation (0.669) between service delivery fee and service quality at the one percent level (2-tailed).

  1. Discussion

The average growth rate of house and land tax/integrated property tax -IPT is 11.03% in the fiscal year 2012/013 to 2003/004.  In comparison to the collection amount, the performance of integrated property tax is far better than other tax and nontax revenues. Likewise, building permit fee is the second largest own revenue source of Hetauda municipality during the study period. Therefore, Hetauda municipality should to set further strategies primarily for the collection of integrated property tax and building permit fee efficiently, and other potential revenue sources.

The growth rate of total administrative expenditures is lowest than the growth rate of salary expenditure (i.e. 10.56 % < 11.01%).  Likewise, the growth rate of development expenditure (social program and capital expenditure) is higher than the growth rate of administrative expenditures of Hetauda municipality during the study period.

The performance regarding the different types of central grants is more than 64 percent, whereas own source revenue performance is about 6 percent. The average total revenue performance and the average administrative expenditure performance are 21.31 percent and 10.56 percent respectively. According to the report of  udle/GTZ, the performance of own source revenue to total revenue of the fiscal year 2006/07 in Hetauda municipality was only 28.54 percent which was much lower than set standard i.e.60 percent (udle/GTZ, 2008). It signifies that Hetauda municipality has to make additional plan to reduce the performance gap.

19 respondents (14.2%), out of 134 have not paid the municipal tax by showing various causes.

Out of 19 non taxpayers, 7 non taxpayers have not paid the tax in Hetauda municipality by showing the cause of lack of information.  Furthermore, 4 municipal people have not paid the tax by considering municipal tax is secondary tax.  High tax rate, chances of tax rebate in future and inability are the reasons for tax evasion as expressed by the 8 repondents/citizens of Hetauda municipality. The results indicate that individual moral beliefs are highly significant in tax compliance decisions (Philip M.J. Reckers D. L., 1994)

All the tax and nontax revenues are potential sources in Hetauda municipality from the view point of taxpayers. Comparatively, business/ profession tax is more potential. Integrated property tax is highly potential revenue source of Hetauda municipality from the policy perspective. Similarly, service fee and building permit fee are potential sources of revenue. Property tax is at present and will most likely continue to be an important source of revenue in urban councils (Fjeldstad, 2000). House and land tax is the second largest revenue source of all the municipalities of Nepal (Silwal, 2012). It can be hypothesized that the tax revenues will be spent more in accordance with taxpayers’ preference, which in turn increases tax morale (Schneider, 2006). When taxpayers get feedback from their governments in connection with the use to which their taxes are put, their voluntary compliance levels may increase as a result (Adafula, 2013, Sep 19)

From view point taxpayers and municipal policymaking advisors, municipal service quality is moderate and strong respectively.  It indicates that they have not similar observations on municipal service quality. Likewise, from view point taxpayers and municipal policymaking advisors, municipal service delivery fee is partially satisfactory and satisfactory respectively in Hetauda municipality. It signifies that they have different feelings on service delivery fees imposed by the municipality.

6. Conclusion and Recommendations

Tax revenue wraps the major portion of own source revenues of Hetauda municipality. This study recaps that the potentiality of municipal own source revenue and its compliance are different matters. About forty percent taxpayers of Hetauda municipality have paid minimum amount of tax ( i.e less than Rs.1000/- per annum), which indicates that either the tax administration power is low or there is lack of tax education and revenue mobilization plan. To some extent, revenue compliance is satisfactory even though the rate is minimal. The expectation of the most non taxpayers is that there is probability of tax rebate by the municipality in future, which clearly shows that the municipality has worked out such type of policies in the past.

Integrated property tax is highly potential own source revenue and business/enterprise tax, house rent tax, building permit fee and service charge are potential own source revenues of Hetauda municipality. The contribution of tax revenue to the own source revenue and the total revenue is not consistent within the study period. Municipal service quality is moderate and likely to be strong and service delivery fee for municipal services is partially satisfactory in Hetauda municipality from the view point of taxpayers.

On the basis of the above conclusions, the study recommends the following:

  1. Solidarity on potential local revenue collection with revenue mobilization plan and the municipal tax compliance campaign should be carried out parallel.
  2. Municipal tax and nontax revenue education programme should be launched effectively.
  3. Tax administration power should be enhanced.
  4. Tax rate should be reworked regularly

7. Acknowledgement

I am grateful to the Prof. Dr. Kamal Das Manandhar for his regular support and guidance to me. I also thank to the lecturers of Makawanpur Multiple Campus Hetauda, Mr. Sangam Chaulagain, Bhaskar Chandra Adhikari and Mr. Yam Bahadur Silwal for their gracious support.  Also I am thankful to Mr. Pashupati Babu Puri (Executive Officer, Hetauda Municipality) and all the respondents for their amiable cooperation.

References:

  1. Adafula, A. A. (2013, Sep 19). Evaluating Taxpayers’ Attitude and Its Influence on Tax Compliance Decision in Tamale, Ghana. academic Journals , 56.
  2. Adams, M. A. (2012). Challenges of Mannaging Local Governmrnt Finance in Nigeria. Research on Humanities and Social Sciences , 2 (3), 4-13.
  3. Alm, J. (2012). Measuring, explaining and controlling tax evasion: lessons from theory, experiments and field study. International Tax and Public Finance , 19 (1), 54 – 77.
  4. Bahl, R. (2009). Property Tax Reform in Developing and Transitional Countries.
  5. (2013, February 11). Priciples and Theories of Taxation.
  6. CBS,Nepal. (2014). Population Monograph. Kathmandu: CBS.
  7. Fjeldstad, O. H. (2000). Dilemmas of Fiscal Decentralization. A Study of Local Government Taxation in Tanzania. Tanzania: Government of Tanzania.
  8. Government of Nepal. (1999). Kathmandu: Government of Nepal.
  9. Hansson, L. (2010). Public Procurement at the Local, Actor roles, discretion and constraints in the. Linköping: Linköping University, Department of Thematic Studies.
  10. (2013, October 5). Local Government Revenue Mobilization in Anglophone Africa. 2. Africa: ICTD.
  11. James O Alabede, Z. Z. (2011). Individual Taxpayers’ attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference. Journal of Accounting and Taxation , 3(5) , 103.
  12. James O. Alabedi, Z. Z. (2013). Individual Taxpayers’ attitude and Compliance Behaviour in Nigeria: The moderating Role of Financial Condition and risk Preference. Journal of Accounting and Taxation , 12-13.
  13. Khemani, J. D. (2006). Introducing Finaancial Management Information System in Developing Countries. OECD Journal on Budgeting , 5 (2), 2.
  14. Kitayama, T. (2001). Local Government Policy Initiatives in Japan. Washington, D.C. 20433, U.S.A.: The International Bank for Reconstruction.
  15. Larson, M. C. (2007). Local Government Cash Management. In A. Shah, Public Sector Governence and Accountability Series, inancial Management (p. 34). Washington DC: The World Bank.
  16. (2005). Revenue Assignment and Fiscal Gap Analysis of Local Bodies in Nepal. Kathmandu: Local Body Fiscal Commission Secretariat.
  17. Merima Ali, O. H. (2013). Citizens’ Attitudes Towards Taxation in Kenya, Tanzania, Uganda and South Africa. Norway: Afrobarometer.
  18. Ministry of Finance, O. o. (2008). Public Expenditure and Financial Accountability. Kathmandu: Ministry of Finance, Office of the Auditor General and Financial Comptroller General Office.
  19. Ministry of Local Government and Provincial Councils. (2008). Financial Management Training Module. Srilanka: Ministry Of Local Government an dProvincial ouncils.
  20. (2010). A study to Identify Sources of Revnue, Revenue Mobilization Capacity and Expenditure Needs in Mountainous ( Himali ) Districts. Kathmandu: Ministry of Local Development.
  21. (1999). Local Self Governance Act. Kathmandu: Government of Nepal.
  22. (2012). Public Expenditure & Financial Accountability and Fiduciary Risk Reduction Action Plan. Kathmandu: Government of Nepal, Ministry of Local Development.
  23. MLD, udle/GTZ. (2008). Land Property Tax in Nepal: Status Quo, Lessons Learnt and Recommendations. Kathmandu: MLD and UDLE/ GTZ.
  24. (2012). Local Bodies Resource Mobilization and Management Mannual. Kathmandu: MoFALD.
  25. Mughees Ahmed, S. S. (2012). Political System of Pakistan. Berkeley Journal of Social Science , 2 (10-11).
  26. Mumumba Omweri Marti, M. S. (2010). Taxpayes’ Attitudes and Tax Compliance Behaviour in Kenya. African Journal of Business and Management ( AJBUMA) , 114-115.
  27. National Treasury Republic of South Africa. (2011). Financial Management and MFMA Implementation. Africa: National Treasury Republic of South Africa.
  28. Nepal Government . (2014). dri.gov.np. Retrieved from http://www.dri.gov.np.
  29. Nepal Government. (2010). A study to Identify Sources of Revenue, Revenue Mobilization Capacity and Expenditure Needs in Mounteneous (Himali) Districts. Kathmandu: Nepal Government.
  30. Philip M.J. Reckers, D. L. (1994). THE INFLUENCE OF ETHICAL ATTITUDES ON TAPAYER COMPLIANCE. National Tax Journal , 47 (4), 829.
  31. Plessis, L. M. (2013). IMPLEMENTING INTEGRATED STRATEGIC PLANS IN FREE STATE MUNICIPALITIES. PLESSIS, LYNDON MARK DU.
  32. Prier, C. P. (2007). Local Government Procurement and Safeguards Against Corruption. In A. Shah, Public Governance and Accountability Series, Local Government Financial Management (p. 77). Qashington DC: The World Bank.
  33. Schneider, B. T. (2006). What Shapes Attitudes Towards Paying Taxes? Evidence From Multicultural European Countries. New Haven: Yale Centre for International and Area Studies.
  34. Serdar Yilmaz, Y. B. (2008). Local Government Discretion and Accountability: A Diagnostic Framework for Local Governance. Washington DC: Local Government and Accountability Series.
  35. Shrestha, B. (2009). Fiscal Decentralization and Local Resource Mobilization in Nepal. XXV (2), 6.
  36. Silwal, S. (2012). Municipal Finance in Nepal. Kathmandu: Sudarshan Silwal.
  37. Smoke, P. (2013). Why Theory and Practice Different: The Gap Between Principles and Reality in Subnational Revenue System. Atlanta: International Center for Public Policy.
  38. Study Team. (2005). Revenue Assignment and Fiscal Gap Analysis of Local Bodies in Nepal. Kathmandu: Local Body Fiscal Commission Secretariat.
  39. Thapa, R. B. (2004). Financial Resource Mobilization in Pokhara Sub-municipal Corporation. Journal of Nepalese Business Studies , 4.
  40. Tsatsire, I. (2008). A CRITICAL ANALYSIS OF CHALLENGES FACING. South Africa: SRAEL TSATSIRE.
  41. udle/GTZ. (2008). Financial Key Indicators of Hetauda Municipality. Kathmandu: udle/GTZ.
  42. Wegner, A. (2008). Local Government Finance in Nepal. Kathmandu: Urban Development through Local Efforts Programme.