The issue of Assessment Tax Arrears: A Case Study of the Melaka Historic City Council, Malaysia

Author(s):  
Shamsinar Rahman ◽  
Hardev Kaur Latchimanan Singh ◽  
Zaliha Hussin ◽  
Zulkifli Baharuddin

Objective - The purpose of this paper is to evaluate the relationship between the assessment tax system and tax arrears in Melaka Historic City Council, Malacca, Malaysia. (Local Government) Methodology/Technique - Method used is quantitative method. With population sample of 484 885 residents (N=484,885) and a sample size of 384 residents (n=384), the instrument used to collect primary data is questionnaire. The data were analysed using Statistical Package for Social Sciences (SPSS) version 21. Findings - With accuracy r= .141, p< .001, showed that the relationship was moderate and highly significant. This tells us that the inadequacies in the tax system are one of the contributing factors towards high assessment tax arrears in Melaka Historic City Council. Novelty - Although the issue of tax arrears in Malaysia is not a new phenomenon. However this paper specifically focuses on the issues of assessment tax at the local level, which in this case refers to the Melaka Historic City Council. Type of Paper - Empirical Keywords : Assessment tax; Arrears; Local Government; Local autonomy; Malaysia.

Author(s):  
Bernard Afiik Akanpabadai Akanbang ◽  
Anass Ibn Abdallah

Ghana has pursued decentralisation since 1988, but its implementation continues to face challenges. Participatory monitoring and evaluation (PM&E) is one of the tools that can help local governments to be more effective in the planning and management of development projects. However, the issues involved in implementing PM&E in rural local governments operating within a rapidly changing sociocultural and political environment have not been sufficiently explored. To fill this gap in knowledge, this paper draws on project and policy documents and primary data on the application of PM&E in District Assemblies’ Common Fund projects implemented between 2013 and 2017 in Ghana’s Lambussie District. Six key informant interviews were held with district- and regional-level stakeholders, and eight focus group discussions were undertaken at the community level. The research found that inadequate provision for operationalising PM&E at the local level, and lack of accountability and feedback mechanisms, resulted in a tokenistic approach to PM&E. The authors suggest that research and advocacy on mechanisms for holding district authorities accountable is vital to the success of future PM&E initiatives at local government level.


2021 ◽  
Author(s):  
◽  
Amber Venter

<p><b>This research is an architectural enquiry into how the visibility of local government can mimic the performance of everyday political life. Using the conceptual framework of place and understanding of the collective community. The intention of this design proposal is to encourage the transparency of local authority through an architectural intervention in the city.</b></p> <p>The driver of this research is the reduced physical presence of civic practices, with particular regard to the congregating place of local government. A framework is developed as a precursor to develop an understanding of the traditional civic architype. The aim is to reimagine a contemporary civic architecture which is detached from the corporate functions of local government. Architecture supports the celebration of collective rituals of movement and meeting.</p> <p>An archetype investigation formalises a set design criteria by which the design case study is evaluated against. The background research comprises a critique of the spatial arrangement of the traditional town hall. An additional background task is consisted of a comparative inquiry into today’s local government accommodation.</p> <p>The site is located in Tamaki Makaurau/Auckland City. The site analysis criteria utilised by this thesis is grounded in the research of Jan Gehl and his understanding of architectures impact on peoples’ behaviour in cities.</p> <p>Finally the design case study is driven by dynamic circulation, which establishes a celebration of the formal and informal interactions between the participants of local government. Transparency and hierarchy are used to challenge the spatial and functional qualities of Auckland City Council. The result of the research will contribute to the inclusive understanding of the ordinary rituals of local government through architecture in the city.</p>


2019 ◽  
Vol 2 (2) ◽  
pp. 109-128
Author(s):  
Krishna Man Pradhan

Is it local government or local level unit of provincial and federal level governments? The constitution is still unclear. The constitution has not any provision of opposition party but it has executive, legislative and judiciary power allocation system of the organs of a government. To explore the vision and practice of local governance in Nepal, the study has been conducted. The methodology consists of analyzing primary and secondary sources. Primary data have been collected through field discussions with the stakeholders. Regarding the local governance various recommendations are presented in conclusion.


2020 ◽  
Vol 8 (1) ◽  
pp. 176-188
Author(s):  
Hasanati Nabayinda ◽  
Musa Matovu

Background: The study intended to analyze the relationship between psychological orientation, commitment and employee performance among staff in public institutions: A case study of Kampala City Council Authority (KCCA). The study tested three hypotheses; (i) there is no relationship between psychological orientation and employee commitment in KCCA; (ii) there is no relationship between commitment and employee performance in KCCA; and (iii) there is no relationship between orientation and employee performance in KCCA. A correlational research design was employed to test the relationship between the variables under study. A closed ended questionnaire was adopted to collect data for this study. Results: From the results obtained it was observed that there is a significant positive relationship between psychological orientation and commitment, r = .668, p = .015, N = 213; statistically significant positive relationship between commitment and employee performance, r = .419, p = .041, N = 213; and statistically significant positive relationship between psychological orientation and employee performance among the staff in KCCA, r = .789, p = .000; N= 213. Recommendations: The study recommends that KCCA put more efforts and resources into psychological orientation because it highly predicts employee performance than any other variable studied. It was also noted that all the variables under study were related to one another, meaning that they have statistical importance, and can be considered when improving performance of the employees at KCCA.


Author(s):  
Issah Justice Musah-Surugu ◽  
Emmanuel Yeboah-Assiamah

Decentralisation and local governance aim at local economic development, but collaboration among key actors at the local level is essential in realising this objective. However, at district assembly level Ghana exhibits problematic conflicts between district chief executives (DCEs), who head the executive committee, and presiding members (PMs) who convene and preside over assembly deliberations, acting as speaker. This study aims to unpack the main causes of such unsavoury conflicts by using 13 case studies from the Ashanti Region. Both primary and secondary data were collected for the study. Primary data was gathered from a selection of 40 key informants drawn from three main groups including DCEs, PMs, and other stakeholders such as regional coordinating council members, assembly members and chiefs. The main research instrument was one-on-one in-depth interviews with participants. The study found deep-seated conflicts between DCEs and PMs, in some cases even transcending these two actors to involve a greater section of actors within the local government administration. The study noted that professional bureaucrats within the local government service are affected when allegations of affiliation are levelled against them. The study also found that the legal status of DCEs and PMs appears to be the main driver of potential conflict, although other context-specific issues were also prevalent.


2007 ◽  
pp. 233-251 ◽  
Author(s):  
Luis V. Casaló ◽  
Carlos Flavián ◽  
Miguel Guinalíu

This chapter introduces the concept of m-government and its implications for both citizens and public institutions. Although m-government is currently in an initial phase of development, its potential in the relationship between the public sector and the citizen is obvious because of, for example, the large number of mobile phone users among the public. In addition, the development of m-government initiatives generates a good number of bene?ts for the public sector that operates it as well as for the public, who experience improved accessibility to electronic public services. Because of this, this chapter analyses m-government initiatives developed by the Zaragoza City Council (Spain) in order to describe its bene?ts, implications for the relationship between the City Council and the citizen, and the future perspectives of these initiatives. We have speci?cally chosen a country like Spain due to the fact that mobile telephone usage is widespread and, at the same time, local government level has been chosen as the citizen participates more in the relationship with the public sector when it is at the local level.


SAGE Open ◽  
2020 ◽  
Vol 10 (2) ◽  
pp. 215824402093181
Author(s):  
Carmen Pedroza-Gutiérrez ◽  
Juan M. Hernández

This study aims to construct a theoretical framework to analyze the elements of the network structure and the relationship system within the seafood supply chain. The scope of the investigation is to evaluate how these elements influence the flow of products and the efficiency of the seafood supply chain and why these social interactions can create value and enhance competitive advantage. The model combines the resource- and knowledge-based view and the social network analysis applied to seafood supply chains. To demonstrate the application of the model, two theoretical examples and a real case study of the Mercado del Mar in Guadalajara, Mexico, are used. Primary data are obtained from semi-structured interviews, social network analysis metrics, and qualitative analysis. Findings are based on the analysis of theoretical examples and must be considered with caution. Nevertheless, the observations in the examples and case study provide new arguments to the relationship between the pattern of interrelationship and the efficiency of a supply chain. This study emphasizes the necessity of combining quantitative and qualitative analyses to understand and explain real-life supply networks.


2014 ◽  
Vol 12 (3) ◽  
pp. 591-621 ◽  
Author(s):  
Da-Chi Liao ◽  
Hsin-Che Wu ◽  
Chen-Hsun Li

This paper discusses the theoretical rheology of local governance from the bureaucratic system to the network city and explores whether and how such a city network can be developed in a dual local government system. This paper suggests that, in dual systems, councilors are nodes which extend their networks, and councilors together can construct a more comprehensive network than a city executive branch alone does, so as to remedy the executive branch’s deficiencies concerning city affairs. This paper chooses Kaohsiung city council as its case study and provides evidence that the network developed by city council and councilors covers many city affairs which are ignored by the city executive branch. This result also implies that the network city may be better feasible in a dual local government system than in a unitary one.


2016 ◽  
Vol 53 (1) ◽  
pp. 51-75 ◽  
Author(s):  
Eva Wegner

This article investigates accountability in South Africa’s dominant party system by studying how the African National Congress (ANC) reacts to electoral incentives at the local level. It compares the ANC’s degree of responsiveness to voters across municipalities with different levels of political competition. The analysis focuses on whether and under which conditions the ANC is more likely to renominate better quality municipal councillors. It examines the relationship between renomination as ANC municipal councillor and local government performance – as measured by voter signals, service delivery and audit outcomes. The results show that the ANC does indeed adapt its behaviour to electoral incentives. In municipalities where the ANC has larger margins of victory, performance matters little for renomination. In contrast, in municipalities with higher electoral competition, local government performance is strongly correlated with renomination. These results suggest the need to expand dominant party research to topics of voter responsiveness and sub-national behaviour.


2012 ◽  
Vol 3 (12) ◽  
pp. 389-396
Author(s):  
Mu’azu Saidu Badara

Risk management can play important role in ensuring objective achievement of organizations. Therefore, the aim of this paper is to examine the relationship between risk management and internal audit effectiveness at local government level. The paper is a literature review paper and the paper concluded that risk management can influence the effectiveness of internal auditors at local level. The paper needs to be validated empirically.


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