Mapping Property Tax Reform in Southeast Asia

,

doi:10.22617/tcs200425

Cited by 1 publication

(4 citation statements)

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“…Despite the short discussion on the critical challenges in property tax reassessment, several authors highlighted the reassessment matter of the different contexts in property tax issues. Compared to previous works (Abd Rahman et al, 2021;Eom et al, 2017), new factors are discovered in property tax arrears, regulation and revenue, followed by local government research reform, as expressed in Table 3 (Asian Development Bank, 2021;Atilola et al, 2019;Awasthi et al, 2020;Babawale, 2013;Bahl et al, 2007;Cohen et al, 2020;Daud et al, 2013;Dimopoulos and Moulas, 2016;Dornfest, 2008;Kuusaana, 2015;Mahieu et al, 2017;Massawe, 2020;McCluskey and Franzsen, 2005;Mishra et al, 2020;Nyabwengi et al, 2020b;Propheter, 2016;Ross, 2012;Senawi et al, 2022). Later, all the factors are grouped according to several themes established in the literature.…”

Section: Critical Challenges Of Property Tax Reassessment Activitymentioning

confidence: 98%

“…The elected assessor is typically selected by the government, which prioritised less the quality of the assessor. Sources: Abd Rahman et al, 2021;Asian Development Bank, 2021;Atilola et al, 2019;Awasthi et al, 2020;Babawale, 2013;Bahl et al, 2007;Cohen et al, 2020;Daud et al, 2013;Dimopoulos and Moulas, 2016;Dornfest, 2008;Eom, 2008;Eom et al, 2017;Kim et al, 2020;Kuusaana, 2015;Mahieu et al, 2017;Massawe, 2020;McCluskey and Franzsen, 2005;Mishra et al, 2020;Nyabwengi et al, 2020b;Prabhakar, 2016;Propheter, 2016;Ross, 2012Ross, , 2013Senawi et al, 2022 Compared with elected assessors, appointed assessors are more capable (potentially competent) of conducting accurate and equitable assessments of property professionally due to their autonomy from political pressure and more technical expertise is required in such positions (Kim et al, 2020).…”

Section: Financial Capacitymentioning

confidence: 99%

“… Sources: Abd Rahman et al , 2021; Asian Development Bank, 2021; Atilola et al , 2019; Awasthi et al , 2020; Babawale, 2013; Bahl et al , 2007; Cohen et al , 2020; Daud et al , 2013; Dimopoulos and Moulas, 2016; Dornfest, 2008; Eom, 2008; Eom et al , 2017; Kim et al , 2020; Kuusaana, 2015; Mahieu et al , 2017; Massawe, 2020; McCluskey and Franzsen, 2005; Mishra et al , 2020; Nyabwengi et al , 2020b; Prabhakar, 2016; Propheter, 2016; Ross, 2012, 2013; Senawi et al , 2022…”

Section: Figurementioning

confidence: 99%

“…Previous findings shows the absence of frequent reassessment, leading to distortions in tax payments, low revenue generation, and a more significant risk of increase in tax liabilities (Bidanset et al , 2019; Hughes et al , 2020; Mccluskey, 1999; Stine, 2010). Regular reassessment contributes to a standardised property tax policy with substantial and heterogeneous impacts across multiple income groups and regions (Cao and Hu, 2016; Zhu and Dale-Johnson, 2020) and maintaining the buoyancy of property tax and ensuring fairness among taxpayers (Asian Development Bank, 2021). Notably, Malaysia’s property tax reassessment practices recently reveals a hidden phenomenon, where most local authorities neglected revaluation for almost 35 years (Abd Rahman et al , 2021).…”

Section: Introductionmentioning

confidence: 99%

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Property tax reassessment among local authorities: the implementation and its key challenges

Senawi

Osmadi

2023

JFMPC

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Purpose The role of local authorities is crucial in addressing the essential needs of communities, and they possess the right to impose property taxes on all properties within their territory. Property taxes are levied on all properties, contributing to approximately 60% of the local authority’s finances. However, their role in this policy is not frequently understood, primarily in executing property tax reassessment. Hence, this paper aims to reveal property tax reassessment implementation and identify its key challenges. Design/methodology/approach The latest tone of the list record was extracted from the local government division, Ministry of Housing and Local Government Malaysia, to answer the research objective. The data were received on November 2021 by email. Furthermore, through the literature review, the most significant challenges in property tax reassessment were identified, compared and presented. Findings The results highlight that property tax reassessment implementation in West Malaysia is at the level of concern where only two councils have the latest tone of the list. However, larger councils have a higher performance compared to smaller councils. The findings also reveal various challenges in property tax reassessment, such as insufficient human resources, inadequate property systems and software and lack of financial capacity. Others include a shortage of competent assessors, lower public education, political interference and socioeconomic uncertainty. Practical implications This study offers practical implications to policy and decision-makers in the West Malaysian local authorities. Despite inferior performance by West Malaysian local authorities, there is a need for conducting property tax reassessment activity to ensure the quality and uniformity of the assessment. This study suggests that local government stakeholders and managers should devote more attention to formulating long-term plans and promoting the property tax reassessment practice. The property tax reform could solve the current situation of substandard reassessment activity. Originality/value This study explains, compares and interprets the actual statistical data through the figures and summarises the challenges of property tax reassessment activity among local authorities.

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