Javad Hosseini - PhD in Geography and Urban Planning, Isfahan Azad University (Isfahan),

This review article aims to examine the challenges and opportunities related to Property tax assessment and collection in municipal corporations. Property tax is a significant source of revenue for local governments, and its effective assessment and collection are critical for ensuring the provision of essential public services. However, Property tax assessment and collection face several challenges, including administrative, economic, and political obstacles. Therefore, this review article critically evaluates the existing literature to identify the gaps in the literature and the areas that require further research.The article begins by providing background information on Property tax assessment and collection in municipal corporations. It discusses the significance of Property tax revenue for local governments and the challenges they face in assessing and collecting taxes. The article then goes on to examine the administrative challenges, including inadequate resources, lack of skilled personnel, and outdated data management systems. Economic challenges, including the impact of economic downturns on property values and the presence of informal property markets, are also discussed. Political challenges, such as corruption, political interference, and a lack of political will, are analyzed as well. The review article also identifies gaps in the literature and areas for further research. One of the areas requiring further research is the role of technology in Property tax assessment and collection. The use of technology, such as geographic information systems (GIS), mobile apps, and online payment systems, has the potential to improve the accuracy and efficiency of Property tax assessment and collection. However, there is a lack of research on the effectiveness of these technologies in the context of municipal corporations. The impact of Property tax policies on revenue generation and service delivery is another area that requires further research. Municipal corporations use various tax policies, such as tax exemptions and abatements, to incentivize property owners to pay their taxes. However, there is a lack of research on the impact of these policies on revenue generation and service delivery in municipal corporations. Additionally, the review article explores the impact of Property tax assessment and collection on economic development, the use of technology in Property tax assessment and collection, social equity, and the political economy of Property tax assessment and collection. The article concludes by highlighting the critical role of effective Property tax assessment and collection in ensuring the provision of essential public services and calls for more research in the identified gaps in the literature.

Property tax, municipal corporations, revenue generation, public services, economic development.