Author: Md. Anwar Ullah
AIT Library Call Number: AIT Diss. no.RD-11-02
Year: 2011
Academic Program: Regional and Rural Development Planning (RRDP)
Type: Thesis (Ph.D.) – Asian Institute of Technology, 2011
Examination Committee: Soparth Pongquan (Chairperson); Jayant Kumar Routray, Vilas Nitivattananon, Paul Smoke(Examination Committee Members)
Abstract: The main focus of this research is about recent role in mobilising local financial resources for local development at the Union Parishad (UP) in Bangladesh. The specific objectives of this study are to assess the revenue performance of UP, identification of possible additional sources, analysis of factors affecting UPs financial resources generation, assess the opinions of UP functionaries and local people regarding local resources mobilization, and finally to identify policy implications on UPs own resources generation and resource mobilization. This study has covered the UPs tax instruments, major causes of revenue differentials, revenue sources contribution and their impact on UPs own revenue generation and mobilization performance. Various constraining factors like, weak enforcement in revenue collection, lack of UP members commitment, lack of selfmotivated taxpayers, deficient inventory of local sources, restricted fiscal jurisdiction and revenue limitation of sources. While some facilitating factors affecting UPs resources generation like, UPs open budget discussion, discretionary block grants, performance linkage grants etc are also analyzed in this study. For this study, Three UPs cases are purposively selected from three different districts and Upazila (sub-district). Due to the paucity of data across levels, average annual revenueraising size is used to classify three cases as High Revenue Performing (HRP), Moderate Revenue Performing (MRP) and Low Revenue Performing (LRP) UPs that covered five years (2002/03-2006/07) period of time. Primary data for the cases are obtained from UP functionaries as key informants, local people relevant Upazila, District and Ministry officials and national experts. Secondary data are obtain from offices of UPs, Upazial and Zila Parishad documents including from other published reports, previous studes and existing regulation and policy. Qualitative data in the form of opinions are used to complement the quantitative analysis. Findings show that UPs revenue collection has
Scholarship Donor(s): Government of Bangladesh, AIT Fellowship
Note: A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Regional and Rural Development Field of Studies
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