House-tax problems of Sangli-Miraj-Kupwad Municipal Corporation (SMKMC)

The Constitution of India has established three levels of government: central, state, and local. The central government is mainly involved in preparation and coordination of national polices and strategies. Sangli-Miraj-Kupwad Municipal Corporation attempts to impose taxes on various properties registered in Corporation area. Property taxation is the backbone of Municipal Finances in a number of developed countries. Tax rate structure analysis is very important for the study of revenue growth of Municipal Corporation and hence an attempt is made in this research paper to analyse the house-tax rate structure of the Corporation. The Corporation was empowered to raise taxes from the inhabitants and to use funds for development and maintenance purposes. On this background the study of house-tax problems of SMKMC is undertaken and occupies a greater significant.