How did the Welsh government manage to reform council tax in 2005?

Prabhakar, Rajiv

doi:10.1080/09540962.2016.1206750

Cited by 2 publications

(3 citation statements)

References 7 publications

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“…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%

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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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Section: Financial Capacitymentioning

confidence: 99%

Section: Figurementioning

confidence: 99%

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

Senawi

Osmadi

2023

JFMPC

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“…Meanwhile, past research indicates that RC significantly affects organizational performance ( Kamaluddin and Bakar, 2019 ; Yusoff et al, 2019 ; Masoomzadeh et al, 2020 ). These findings suggest that RC is also an essential contributor to property tax reassessment since it is linked to creating relationships with the public to educate them on the importance of activities that return benefits to them ( Dornfest, 2008 ; Kuusaana, 2015 ; Prabhakar, 2016 ; Mishra et al, 2020 ). The relationship building with the public, government, stakeholders and other institutions will motivate them in reassessment works.…”

Section: Hypotheses Developmentmentioning

confidence: 99%

Intellectual capital and property tax reassessment performance of local authorities: The interrelationships analysis

Senawi

Osmadi

2022

Front. Psychol.

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Malaysia’s property tax reassessment practices have recently revealed a previously hidden phenomenon that insufficient numbers of local authorities had undertaken a revaluation. The situation raises the question of what causes variations in property tax reassessment performance and which factors contribute to these variations. Hence, this study investigates the role of intellectual capital (IC) and its components in property tax reassessment performance among Malaysian local authorities. Data were collected using structured questionnaires from a sample of 155 officers from local authorities operating in West Malaysia. Structural equation modelling (SEM) was employed to examine the hypotheses using the SmartPLS 4.0.8.2 version of the partial least squares technique. The analysis results demonstrate that only relational capital significantly affects property tax reassessment performance, whereas human and structural capital have no equivalent relationship. Intriguingly, significant interrelationships were observed among the components of IC. The research model adds theoretical value to the discourse of organizational psychology, knowledge management, and property tax reassessment management. The significant positive relationship on relational capital resulting from this research indicates that the multiple stakeholder’s behaviours impacted reassessment work. This study offers practical managerial implications for the related parties: local authorities, public institutions and other stakeholders. The findings will change the manager’s behaviour in realizing the importance of IC and making effective strategies to improve their property tax reassessment performance.

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How did the Welsh government manage to reform council tax in 2005?

Cited by 2 publications

References 7 publications

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

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

Intellectual capital and property tax reassessment performance of local authorities: The interrelationships analysis

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