Published Paper Details:

Local affair tax, also referred to as local taxes or municipal taxes, plays a vital role in funding local governance, services, and infrastructure development within a specific jurisdiction. The primary objective of local affair tax is to generate revenue that supports the operation and maintenance of various local services and projects. Local affair tax encompasses different types of taxes, such as property taxes, local sales taxes, local service taxes, occupancy taxes, and entertainment taxes, the local affair tax include gram panchayat taxes. The revenue generated from local affair tax is utilized to fund a wide range of local initiatives, including road maintenance, sanitation services, water supply, public transportation, parks and recreation facilities, public safety measures, and other essential services that contribute to the overall well-being of the community. The present study focused on concept of local affair tax to know the tax mechanism in Kargudari Gram Panchayat and to assess the utilization of tax revenues for rural development. For this purpose, 5 years data has been collected from Kargudari Gram Panchayat (Hangal taluk) and interactions are also made with staff members of panchayath. The study identified areas for improvement, such as enhancing tax education and awareness, strengthening financial management, and investing in skill development and infrastructure projects. The utilization of tax revenues in certain areas, such as education tax, raised concerns and suggested the need for better planning and execution of specific projects.