An overview of property tax collection as a tool for a sustainable local government reform in Malaysia
Tax collection in the Local Governments in Malaysia has been a recurring issue due high rate of arrears in property tax revenue generation. However, the current issue is how to increase the revenue base of Local Governments through property taxation. This is because tax collection revenue ge...
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| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Subjects: | |
| Online Access: | http://eprints.uthm.edu.my/3377/ http://eprints.uthm.edu.my/3377/1/BIS052.pdf |
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| Summary: | Tax collection in the Local Governments in Malaysia has been a recurring issue due high rate of
arrears in property tax revenue generation. However, the current issue is how to increase the
revenue base of Local Governments through property taxation. This is because tax collection
revenue generated is seriously declining according to the Economic Report of the Ministry of
Finance, said that performance of the revenue collection in Local Governments throughout the
country showed an alarming decline. Similarly, recent study has shown that the low income
generation from property tax has resulted in the reduction in expenditure due to persistent increase
in budgets allocations. Most significantly, recent pilot survey reveals that there has been a persistent
problem of declining property tax collection generation in Pasir Gudang Municipal Council
Malaysia. Therefore, the aim of this paper is to study the problems associated with low property tax
revenue generation in Malaysia. The study intends to find out the reason for the prevailing decrease
in property tax collection generation, through investigating the Taxpayers expectations from the
property tax generated by the local government. More so, the study discovers that the taxpayers
expect a lot from property tax collected. The implication of the study is that it concentrated measures
taken to ensure property tax compliance, but not service delivery, while on the other hand it may
increase the revenue generation of the local government. Moreover, it is only through a sustainable
property tax collection reform that the problem of low revenue generation can be resolved |
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