In case of indonesia it was estimated that 2 2

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Unformatted text preview: lso shows the need to disaggregate data to understand the composition of the tax base. In Hyderabad, India the local government asked the property owners to submit self assessed valuation, and the City inspected all properties that belonged to the lower quartile of assessments. In order to avoid inspection and penalty for erroneous reporting, the property owners had a disincentive to quote a low valuation'. 20 R. Kelly (1992) "Implementing Property Tax Reform in Developing Countries: Lessons from the Property Tax in Indonesia" in Review of Urban and Regional Development Studies, No.4 21 Discussion with Prof. Jennifer Davis (MIT, Department of Urban Studies & Planning) 8 May, 2000. * Enforcement: Collections of large delinquent payments could be prioritized and the relevant enforcement measures undertaken. There is a need to assess the type of enforcement measures taken in the past and to what extent they have achieved desired results. Long Term SImprovg Information and Data:Under-estimation of the fair market value could be overcome by adopting other means of analysis...
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