Evaluation of the real property tax administration project

Special evaluation covers the period 1978-5/80 and is based upon interviews with project personnel, document review, and site visits. Although the project - which is behind schedule - suffers from an inappropriate design, overly optimistic objectives, and a lack of direction, it has made a strong positive contribution to its objectives and staff have shown initiative and drive in the face of serious and unexpected obstacles. Tax mapping has been conducted by 147 local governments (which also have brought property records up to date) and begun by 143 others. A tax mapping manual has been prepared, and a manual of improved collection procedures is being reviewed by the Ministry of Finance (MOF). Through seminars and on-the-job training in tax mapping, recordkeeping, and collections, assessors' offices now possess the capability to tax map and maintain tax maps. However, many factors that were not anticipated during the design stage have dissuaded some local officials from participating in the project. These include high start-up costs, the long waiting period before a province or municipality sees a tangible financial return, the fact that the seed money and other financial incentives alloted in the project are inadequate or accrue only after mapping is completed. Further, criteria for choosing participating municipalities are lacking in the project design, progress has been slowed by undue delays in commodity distribution, government and local officials seem to lack adequate information about the project, and the MOF views the project - which is implemented by the Ministry of Local Government and Community Development - as usurping some of its traditonal functions. By targeting fewer municipalities, providing larger incentives, and offering part of the sum in advance, the project might have more success. In addition, onsite technical assistance would be cheaper and more effective than the present 3-day lecture and seminar training format. Recommendations (particularly regarding institutional arrangements) are also made for Phase II, which could commence in 1983.