Legal Provisions and its Practices for Revenue Mobilization at Union Parishads of Bangladesh

Revenue collection is one of the major concerns for Union Parishads of Bangladesh to deliver services to local people. Although the Union Parishads’ financial matters are guided by a set of legislations, their revenue collection status is not satisfactory. The main objective of the study was to explore to what extent current legal provisions are effective in revenue mobilization at the Union Parishads. The paper was an endeavor to explore the current legal provisions for revenue collection and assess their practices at the local level by Union Parishads. In the study, the Rajshahi division was selected on purpose. Then Paba Upazila under Rajshahi district were selected randomly. From Paba Upazila three unions were selected in the same way. The study was based on primary and secondary sources. The report identified that most of the community people and UPs functionaries do not have knowledge about the current laws and model tax schedule. Moreover, it was found that the assessment procedures for revenue collection were not accurate for absence of executing the legal provisions.