MUNICIPAL OWN SOURCE REVENUE MANAGEMENT AND ITS POTENTIALITY IN NEPAL (An Analysis of Financial Management Performance of Hetauda Sub-Metropolitan City)Journal: International Journal of Accounting and Financial Management Research (IJAFMR) (Vol.6, No. 6)
Publication Date: 2016-12-31
Authors : SHANKAR PRASAD UPADHYAY;
Page : 1-12
Keywords : India; Islamic Banking; Islamic Finance; Islamic Micro-Finance; SWOT Analysis;
The main portion of own source revenue of Hetauda Sub-Metropolitan City is tax revenue. The key reasons of this study are to study the potential own sources of revenue and analyze the municipal revenue compliance in Hetauda Sub-Metropolitan City. Both analytical and descriptive research designs were applied for the analysis of revenue potentiality and its compliance in Hetauda Sub-Metropolitan City. Non-probability sampling method was used to select the Sub-Metropolitan City and random sampling method was applied to choose the respondents for questionnaire survey. Questionnaire Survey, Focus Group Discussion and Personal Interview (KII) tools were used for various types of 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 chosen purposively. Most of the taxpayers (i.e. about 86 %) 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.
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