FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4385317801> ?p ?o ?g. }

• W4385317801 abstract "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." @default.
• W4385317801 created "2023-07-28" @default.
• W4385317801 creator A5011082320 @default.
• W4385317801 creator A5042977996 @default.
• W4385317801 date "2023-07-28" @default.
• W4385317801 modified "2023-09-23" @default.
• W4385317801 title "Property tax reassessment among local authorities: the implementation and its key challenges" @default.
• W4385317801 cites W1520545587 @default.
• W4385317801 cites W1527253754 @default.
• W4385317801 cites W1543675354 @default.
• W4385317801 cites W1891060351 @default.
• W4385317801 cites W1897538346 @default.
• W4385317801 cites W2009084971 @default.
• W4385317801 cites W2010699829 @default.
• W4385317801 cites W2015952581 @default.
• W4385317801 cites W2041311908 @default.
• W4385317801 cites W2047022101 @default.
• W4385317801 cites W2087624696 @default.
• W4385317801 cites W2103668020 @default.
• W4385317801 cites W2144478476 @default.
• W4385317801 cites W2171955683 @default.
• W4385317801 cites W2356816482 @default.
• W4385317801 cites W2394570486 @default.
• W4385317801 cites W2472382142 @default.
• W4385317801 cites W2549812349 @default.
• W4385317801 cites W2574288687 @default.
• W4385317801 cites W2596156367 @default.
• W4385317801 cites W2627006302 @default.
• W4385317801 cites W2748287577 @default.
• W4385317801 cites W2894987687 @default.
• W4385317801 cites W2913023904 @default.
• W4385317801 cites W2913610464 @default.
• W4385317801 cites W2944203483 @default.
• W4385317801 cites W2955640010 @default.
• W4385317801 cites W2965293973 @default.
• W4385317801 cites W2966772653 @default.
• W4385317801 cites W2989665068 @default.
• W4385317801 cites W3004832620 @default.
• W4385317801 cites W3007504118 @default.
• W4385317801 cites W3010363731 @default.
• W4385317801 cites W3036579913 @default.
• W4385317801 cites W3045154020 @default.
• W4385317801 cites W3068969267 @default.
• W4385317801 cites W3080150455 @default.
• W4385317801 cites W3118014579 @default.
• W4385317801 cites W3121871783 @default.
• W4385317801 cites W3124964971 @default.
• W4385317801 cites W3160661469 @default.
• W4385317801 cites W3186756006 @default.
• W4385317801 cites W3206713231 @default.
• W4385317801 cites W4205384179 @default.
• W4385317801 cites W4214716466 @default.
• W4385317801 cites W4232402478 @default.
• W4385317801 cites W4252397689 @default.
• W4385317801 cites W4288040474 @default.
• W4385317801 doi "https://doi.org/10.1108/jfmpc-04-2022-0022" @default.
• W4385317801 hasPublicationYear "2023" @default.
• W4385317801 type Work @default.
• W4385317801 citedByCount "0" @default.
• W4385317801 crossrefType "journal-article" @default.
• W4385317801 hasAuthorship W4385317801A5011082320 @default.
• W4385317801 hasAuthorship W4385317801A5042977996 @default.
• W4385317801 hasConcept C100001284 @default.
• W4385317801 hasConcept C10138342 @default.
• W4385317801 hasConcept C111472728 @default.
• W4385317801 hasConcept C121955636 @default.
• W4385317801 hasConcept C138885662 @default.
• W4385317801 hasConcept C144133560 @default.
• W4385317801 hasConcept C162324750 @default.
• W4385317801 hasConcept C17744445 @default.
• W4385317801 hasConcept C189950617 @default.
• W4385317801 hasConcept C199539241 @default.
• W4385317801 hasConcept C2777171531 @default.
• W4385317801 hasConcept C2778137410 @default.
• W4385317801 hasConcept C2778719706 @default.
• W4385317801 hasConcept C3116431 @default.
• W4385317801 hasConcept C41895202 @default.
• W4385317801 hasConcept C54028893 @default.
• W4385317801 hasConcept C551662922 @default.
• W4385317801 hasConcept C86511162 @default.
• W4385317801 hasConcept C94625758 @default.
• W4385317801 hasConceptScore W4385317801C100001284 @default.
• W4385317801 hasConceptScore W4385317801C10138342 @default.
• W4385317801 hasConceptScore W4385317801C111472728 @default.
• W4385317801 hasConceptScore W4385317801C121955636 @default.
• W4385317801 hasConceptScore W4385317801C138885662 @default.
• W4385317801 hasConceptScore W4385317801C144133560 @default.
• W4385317801 hasConceptScore W4385317801C162324750 @default.
• W4385317801 hasConceptScore W4385317801C17744445 @default.
• W4385317801 hasConceptScore W4385317801C189950617 @default.
• W4385317801 hasConceptScore W4385317801C199539241 @default.
• W4385317801 hasConceptScore W4385317801C2777171531 @default.
• W4385317801 hasConceptScore W4385317801C2778137410 @default.
• W4385317801 hasConceptScore W4385317801C2778719706 @default.
• W4385317801 hasConceptScore W4385317801C3116431 @default.
• W4385317801 hasConceptScore W4385317801C41895202 @default.
• W4385317801 hasConceptScore W4385317801C54028893 @default.
• W4385317801 hasConceptScore W4385317801C551662922 @default.
• W4385317801 hasConceptScore W4385317801C86511162 @default.
• W4385317801 hasConceptScore W4385317801C94625758 @default.

• next