亚开行-印度阿萨姆邦城市地方机构财产税征收制度改革（英）-2025.12.pdfVIP

NO.373

DECEMBERADBBRIEFS

2025

KEYPOINTSReformingthePropertyTax

•ThefinancialhealthofCollectionSysteminUrbanLocal

urbanlocalbodies(ULBs)

inIndiaisconstrainedbyBodiesofAssam,India

lowown-sourcerevenue,

leadingtohighdependence

ongovernmentgrants.

Allocationsundercentral

and

statemissionsareAshokSrivastavaAanchalGargKaranth

insufficientforfutureLeadOperationsCoordinationOfficerSeniorEconomicsOfficer

capitalinvestmentandSouthAsiaDepartmentIndiaResidentMission

operational

costs.

AsianDevelopmentBank(ADB)ADB

•Strengtheningmunicipal

financesbyimprovingAnjanK.Sarma

own-sourcerevenueConsultant

(OSR)hasbeenidentifiedADB

asabuildingblockinthe

GovernmentofIndiaCities

asGrowthHub(CGH)

framework.

•PropertytaxhasbeentheINTRODUCTION

mostimportantrevenue

sourceforULBsacross

Indiahaswitnessedrapidurbanizationoverthelast2decades.By2030,thecountry’s