Abstract:
The Assessment tax of municipality is a local tax charged on assets like Houses, Lands and
Buildings by local authorities to pay who lives in the municipal area for the services they
provide. It plays an important role in the revenue of Municipality. In order to that, the
objective of the study is that identifying the determinants of the assessment tax under the
Kalmunai Municipality. The primary and secondary data were used for the study. The
primary data was collected through the questionnaire, Interview, and telephone
conversation. The secondary data was collected through the Citizen‟s Guide book and the
Annual reports of Kalmunai Municipality, and research articles. The data were analyzed
through the descriptive manner. In the case of Kalmunai municipality, although the
assessment tax is a primary direct tax source, the full amount of tax cannot be collected
within the particular period. According to that the revenue of assessment tax is determined
by both people side and the administrative side factors. Therefore finding the determinants
of the assessment tax is needed in the current situation to enhance the revenue. Thus, to
enhance the revenue, this study suggests to aware the people, use some easier payment
methods and active administrative work.
