In brazil scarcity of skills and inaccessibility of

Info iconThis preview shows page 1. Sign up to view the full content.

View Full Document Right Arrow Icon
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: of construction data for valuing buildings". SImp rove Performance Monitoring:Land Assessment and Treasury departments could review their administration and collection costs relative to actual revenue generated. This would assist in setting performance targets and improving operation and staff efficiency within each department. e Revising the LG Code: There is no additional cost or penalty policy for non-payment of tax after a year while measures such as public auction and civil remedies are used sparingly. The local governments should petition the center to remove the one-year limit on tax penalty to make the penalty structure more effective. It is also recommended that the City determine the overall importance of the exempt properties and use the information to suggest reforms in the Local Government Code. 4.4 Business Tax Framework Business tax is levied on the gross receipts of the preceding year at rates prescribed according to a graduated scale specified in the 1991 LGC. Different schedules apply to manufacturers, retailers, wholesalers and exporters at an ad valorem rate (Appendix Table 3). The Code exten...
View Full Document

This document was uploaded on 01/27/2014.

Ask a homework question - tutors are online