卡纳塔克邦城市可持续融资:可行的选择

IF 1.3 Q4 ENVIRONMENTAL STUDIES
Vishal R., Kala Seetharam Sridhar, S. Manasi
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引用次数: 0

摘要

本论文的目的是提出改善卡纳塔克邦选定城市税收和税收机制的措施。我们审查和改革(必要时)收入流评估基础,并建议通过在所有选定城市实施的适当机制来增加收入来源。最后,我们估计了城市的收入能力,并推荐了扩张能力。研究方法包括访问选定的12个城市中的每一个,审查其经审计的财务报表,分析其主要收入来源,并估计每个城市的收入能力。我们建议采取措施,制定相关政策,完善税收征收制度和创收机制。总结我们的调查结果,提高非付费和未评估房产的收入合规性,以及对商业性质的政府房产征税,全面提高了所有城市的房产税基础。下一步是根据经济意义上的市场价值,逐步增加房地产的价值。供水必须计量,因为水是一种稀缺资源,我们发现它的收入潜力与财产税几乎相同。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Sustainable Financing for Urban Karnataka: Viable Options
The objectives of the current paper are to suggest measures to improve the taxation and tax collection mechanisms in selected cities of Karnataka. We review and reform (where necessary) bases of assessments of revenue streams and suggest enhancement of revenue sources by suitable mechanisms that can be implemented in all the selected cities. Finally, we estimate revenue capacities of the cities and recommend expansion capabilities. The methodology of the study involved visits to each of the selected 12 cities, examination of their audited financial statements, analysis of their major revenue sources and estimation of revenue capacities for each of the cities. We recommended measures to fix relevant policies to improve the system of tax collection and revenue generation mechanisms. Summarizing our findings, increasing revenue compliance from non-paying and unassessed properties and taxation of government properties of a commercial nature, increases the property tax base for all cities across the board. The next step is to increase values of properties, in accordance with market values in an economic sense, in a gradual manner. Water connections must be metered, given that water is a scarce resource, we find its revenue potential to be nearly the same as that from property tax.
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来源期刊
Environment and Urbanization ASIA
Environment and Urbanization ASIA ENVIRONMENTAL STUDIES-
CiteScore
2.70
自引率
0.00%
发文量
24
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