A STUDY OF THE STATUS AND GUIDELINES FOR THE DEVELOPMENT OF TAX MAP AND ASSETS REGISTRATION OF LOCAL GOVERNMENT ORGANIZATIONS OF MID NORTH-EASTERN PROVINCIAL CLUSTER

Abstract

The objectives of this research were to study the status and propose a guideline for the development of a tax map and assets registration system for income collection of local revenue collection in the Mid North- Eastern Provincial Cluster. The samples used in the study were 268 Tax revenue collection executives and practitioners of the local government agency in the Mid North - Eastern Provincial Cluster. Tools used in the study were questionnaires and interview. The results have shown local government organizations has the tax mapping and assets registration system as a tool for revenue collection, but the information is still incomplete. The problems encountered were the insufficiency of resources for the implementation of the tax mapping and
assets registration system, which was not conducive to the operation, and the coordination between the agencies. The aim of this research is to suggest that the executives consider using the tax maps and asset registers as well as providing personnel’s an ongoing training on the use of tax maps and assets registration in their operations.