IMPROVEMENT OF LOCAL PROPERTY TAX ADMINISTRATION Aleksandar Bućić Nalas, Bucharest1

OVERALL GOAL Improve local government financial management and own source revenue raising capacity and to increase the efficiency of municipal tax administration in NALAS member countries. The Serbian association, the Standing conference of towns and municipalities (SKGO) will be responsible for the implementation of this project, through cooperation with NALAS Secretariat, other NALAS Member Associations and external consultants

THE MOST IMPORTANT ISSUES OF LOCAL TAX ADMINISTRATION Basic features of local property taxes Property identification and assessment Tax collection and enforcement Tax administration and staffing

PLANNED ACTIVITIES Overview and problem mapping on local property tax related legislation and tax administration Inventory of government policies and programs over property tax reform and tax administration. Overall critical evaluation of various issues related to property tax collection. Elaboration and sharing of progressive methods, cases and specific techniques of tax collection with other countries

PLANNED ACTIVITIES Compilation of a standard manual on property tax collection, as a reference for the future in-country guidebooks for NALAS members. Designing the scope of capacity development programs and the structure of training programs on municipal tax administration. Conference to discuss and to promote the results of this project

OUTPUTS Country reports on local property taxation Practical methods of property tax collection techniques Proposal on capacity development

OUTCOMES Improved local property tax policies and tax administration techniques in SEE NALAS becomes a provider of useful practical information to member associations NALAS will be a promoter of region-wide issues of property taxation Member associations will be able to influence the legislation and government capacity development programs in the SEE region