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Art. 217 · Part 17

Local Revenue Collection

स्थानीय राजस्व संकलन
Original Text

Local governments shall collect revenues in accordance with local law. Tax rates and collection procedures are determined by the local assembly.

💡 Plain Language Explanation

Each local government\'s assembly (not the mayor alone) decides tax rates through local law. The mayor\'s office collects, but the assembly sets the rules. Property tax rates, business license fees, parking charges — all decided locally by elected representatives. This is fiscal self-governance at its most granular level.

🇳🇵 नेपाली व्याख्या

स्थानीय कर दर र संकलन प्रक्रिया स्थानीय सभाले कानुनबाट तोक्छ। मेयरको कार्यालयले संकलन गर्छ।

✅ Strengths

Local assemblies setting tax rates means taxation decisions are made by locally accountable representatives.

⚠️ Concerns

Tax collection capacity is weak; many municipalities can\'t even issue proper tax bills.

Art. 216Art. 218
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