Administration of Property Taxes

Ehtisham Ahmad () and Giorgio Brosio ()
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Ehtisham Ahmad: London School of Economics and Political Science
Giorgio Brosio: University of Torino

Chapter Chapter 6 in Beneficial Property Taxation for Emerging Market Countries, 2022, pp 117-138 from Springer

Abstract: Abstract In keeping with trends in modern tax administration, the colonial tax administrator model should be replaced by a functional structure of the administration to minimize contacts with taxpayers and limit rent-seeking and corruption opportunities. The area-based model with a focus on occupancy is much easier to administer than the value-based model, although a cadaster might still be needed for legal purposes and for business properties. High-tech satellite imagery, with low-tech verification show promise even in less developed countries, and blockchain would make a big difference in recording transactions, revenues generated as well as enhancing local public financial management options. Blockchain creates an immutable public registry not under control of any single agent, and is a powerful instrument for improving the management of data in the public sector, and also for registering property ownership and sales.

Keywords: Functional tax administration; Cadasters and registers; Digital platforms and blockchains (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-08612-0_6

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DOI: 10.1007/978-3-031-08612-0_6

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