{"id":24,"date":"2011-10-10T18:50:31","date_gmt":"2011-10-10T18:50:31","guid":{"rendered":"http:\/\/intercoopkos.org\/wp\/?page_id=24"},"modified":"2013-12-20T12:25:21","modified_gmt":"2013-12-20T12:25:21","slug":"own-source-revenues","status":"publish","type":"page","link":"http:\/\/helvetas-ks.org\/wp\/?page_id=24","title":{"rendered":"Own source revenues"},"content":{"rendered":"<p><iframe loading=\"lazy\" src=\"http:\/\/www.youtube.com\/embed\/D2QvAOAnNE4?wmode=opaque\" height=\"380\" width=\"600\" frameborder=\"0\"><\/iframe><\/p>\n<p style=\"text-align: justify;\">LOGOS supports its partner municipalities in the field of own source revenues (OSR). These are revenues which a municipality can collect on itself as based on the Law on Local Government Finances, such as municipal taxes, fees and other payments for public services provided by the municipality. LOGOS support to increase own source revenues has progressed in several phases. In 2010, LOGOS first facilitated the analysis of the revenue base and revenue potentials of its partner municipalities. These assessments have allowed guiding and advising municipal officials on resource mobilization and regular information and communication with citizens. They have also allowed to identify property tax as priority field of work.<\/p>\n<table class=\"other\" border=\"0\">\n<tbody>\n<tr>\n<td><a href=\"#Analysis\">Analysis of revenue base and revenue potential<\/a><\/td>\n<td><a title=\"Increase in own source revenues from property tax\" href=\"#Increase\">Increase in own source revenues from property tax<\/a><\/td>\n<\/tr>\n<tr>\n<td><a title=\"Kosovo wide registration of unregistered properties\" href=\"#Kosovo\">Kosovo wide registration of unregistered properties<\/a><\/td>\n<td><a title=\"Study Tour in Hungary \u2013 July 2010\" href=\"#Study\">Study Tour in Hungary \u2013 July 2010<\/a><\/td>\n<\/tr>\n<tr>\n<td><a title=\"Best practices regional meetings\" href=\"#Best\">Best practices regional meetings<\/a><\/td>\n<td><a title=\"Property Tax Conference\" href=\"#PropTax\">Property Tax Conference<\/a><\/td>\n<\/tr>\n<tr>\n<td><a title=\"Relevant press articles\" href=\"#Press\">Relevant press articles<\/a><\/td>\n<td><a title=\"Related Pictures\" href=\"#munFinance\">Municipal finances<\/a><\/td>\n<\/tr>\n<tr>\n<td><a title=\"Related Pictures\" href=\"#RelatedPictures\">Related Pictures<\/a><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h6><a name=\"Analysis\"><\/a>Analysis of revenue base and revenue potential<\/h6>\n<p>The LOGOS Bridging Phase 2013 supported municipalities in their efforts for increased property tax collection and disseminated best practices of this Kosovo wide in cooperation with AKM.<\/p>\n<table style=\"margin-top: 5px; margin-bottom: 10px; margin-left: 80px; width: 551px; height: 220px;\" border=\"0\">\n<tbody>\n<tr>\n<td><a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Eng_-_17_Ways_to_Increase_your_Property_Tax_Revenues.pdf\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2044\" alt=\"17_ways_small\" src=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/17_ways_small.png\" width=\"160\" height=\"209\" \/><\/a><\/td>\n<td><em><a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Eng_-_17_Ways_to_Increase_your_Property_Tax_Revenues.pdf\"><b>17 ways to increase your property tax revenues &#8211; 2013<\/b><\/a><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>In 2009, none of the partner municipalities had a viable and realistic analysis of its own revenue base and potential for the future, LOGOS therefore facilitated the analysis of sources of municipal revenues over the period 2007-2011 and the potential for increasing municipal revenues for the period 2011-2016. LOGOS experts made an assessment based on historical data, field visits and discussions with municipal officials. The reports produced should be seen as an independent outside evaluation of the municipal performance in generating OSR and in estimating the municipal potential for OSR in the future. The reports comprise assumptions about shortcomings in tax collection for each municipality independently and suggestions for the areas where an increase of own source revenues can be generated by the municipality. On the basis of these reports LOGOS has furthermore identified property tax as the first field of work for 2011.<\/p>\n<table style=\"width: 536px; height: 220px; margin-top: 5px; margin-bottom: 10px; margin-left: 80px;\">\n<tbody>\n<tr>\n<td><a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/osrrep2012.png\"><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1506\" title=\"OSR Reports 2012\" alt=\"\" src=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/osrrep2012.png\" width=\"157\" height=\"226\" \/><br \/>\n<\/a><\/td>\n<td>\n<table style=\"margin-left: 20px;\">\n<tbody>\n<tr>\n<td>\u2022 Hani i Elezit \/ Elez Han<\/td>\n<td width=\"30px\"><\/td>\n<td>(<a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Hani-i-Elezit-OSR-Analysis-Report.pdf\" target=\"_blank\">2010<\/a> \/ <a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Hani-i-Elezit_broshure_eng.pdf\">2011<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>\u2022 Ka\u00e7anik \/ Kacanik<\/td>\n<td><\/td>\n<td>(<a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Kacanik-OSR-Analysis-Report.pdf\" target=\"_blank\">2010<\/a> \/ <a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Kacanik_broshure_anglisht.pdf\">2011<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>\u2022 Klokot Vrbovac \/ Kllokot V\u00ebrbovc<\/td>\n<td><\/td>\n<td>(<a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Kllokot-OSR-Analysis-Report.pdf\" target=\"_blank\">2010<\/a> \/ <a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Kllokot_broshure_anglisht.pdf\" target=\"_blank\">2011<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>\u2022 Kamenic\u00eb \/ Kamenica<\/td>\n<td><\/td>\n<td>(<a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Kamenica-OSR-Analysis-Report.pdf\" target=\"_blank\">2010<\/a> \/ <a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Kamenice_broshure_anglisht.pdf\" target=\"_blank\">2011<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>\u2022 Novo Brdo \/ Novob\u00ebrd\u00eb<\/td>\n<td><\/td>\n<td>(<a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Novoberdo-OSR-Analysis-Report.pdf\" target=\"_blank\">2010<\/a> \/ <a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Novoberd_broshure_anglisht.pdf\" target=\"_blank\">2011<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>\u2022 Ranilug \/ Ranillug<\/td>\n<td><\/td>\n<td>(<a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Ranilug-OSR-Analysis-Report.pdf\" target=\"_blank\">2010<\/a> \/ <a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Ranillugut_broshure_anglisht.pdf\" target=\"_blank\">2011<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>\u2022 \u0160trpce \/ Sht\u00ebrpc\u00eb<\/td>\n<td><\/td>\n<td>(<a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Shterpce-Strpce-OSR-Analysis-Report.pdf\" target=\"_blank\">2010<\/a> \/ <a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Shterpce_broshure_anglisht.pdf\" target=\"_blank\">2011<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>\u2022 Viti \/ Vitina<\/td>\n<td><\/td>\n<td>(<a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Vitia-OSR-Analysis-Report.pdf\" target=\"_blank\">2010<\/a> \/ <a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/Viti_broshure_anglisht.pdf\" target=\"_blank\">2011<\/a>)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h6><a name=\"Increase\"><\/a>Increase in own source revenues from property tax<\/h6>\n<p>As derived from the analysis reports on own source revenues, the highest potential for growth of municipal own revenues lies within an increased collection of property taxes. The problems in the field of property tax collection are several. First an important amount of properties are not registered and thus escape invoicing and second municipalities still have difficulties in enforcing the payment of taxes.Based on the above, LOGOS first supported municipalities in registering unregistered objects\/ properties. In this respect a training was first conducted in partnership with the Ministry of Finance on what types of objects are subject to property tax and on how to register them. Trained municipal teams were then sent to the field in order to verify available data and register unregistered objects. This support has shown clear results and all partner municipalities have reported an increase o fobjects subject to the payment of property tax.<\/p>\n<p><img decoding=\"async\" class=\"alignnone  wp-image-1008\" style=\"margin: 10px;\" title=\"grafi\" alt=\"\" src=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/grafi.jpg\" width=\"500\" srcset=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/grafi.jpg 614w, http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/grafi-300x154.jpg 300w\" sizes=\"(max-width: 614px) 100vw, 614px\" \/><\/p>\n<p>Results in the registration of unregistered objects<\/p>\n<p>This update of the municipal database allows municipalities to have a clearer picture as to what financial returns can be expected from property tax. This has also led LOGOS and partner municipalities to adapt and precise the targets for 2012. LOGOS currently works with its partner municipalities on measures and incentives to improve the payments of invoices.<\/p>\n<h6><a name=\"Kosovo\"><\/a>Kosovo wide registration of unregistered properties<\/h6>\n<p>As shown in the above, the methodology proposed by LOGOS to \u201cregister unregistered objects\u201d and thus to update municipal databases has allowed for very tangible results. LOGOS and the Swiss Agency for Development and Cooperation have decided to share these positive developments with partners and other interested actors working in the field of local governance in order to favor the replication of the methodology. As a result of these discussions, the Ministry of Finance, the USAID \u2013 DEMI project and LOGOS will support the rest of Kosovo municipalities in updating their database and implementing the methodology previously implemented in LOGOS partner municipalities. This process started in April 2012. LOGOS will directly support 11 municipalities.<\/p>\n<h6><a name=\"Study\"><\/a>Study Tour in Hungary \u2013 July 2010<\/h6>\n<p>LOGOS further assists its partner municipalities through a variety of project activities. This for instance included a study tour to Hungary in July 2010 for municipal officials. Mayors and directors of finance received an intensive three day training on the topic of local taxes, with the objective to develop municipal capacities in increasing own source revenues. An additional objective of the study tour was to confront municipal officials with other methodologies that could either be replicated in or serve as sources of inspiration for improving municipal taxes\u2019 collection rate in Kosovo.<\/p>\n<h6><a name=\"Best\"><\/a>Best practices regional meetings<\/h6>\n<p>In addition, LOGOS organizes bi-annual meetings on exchange of best practices in the field of Own Source Revenues. These workshops gather municipal finance departments of all partner municipalities and allow comparing and sharing the methodologies and procedures used at the municipal level for improved collection of OSR<\/p>\n<h6><a name=\"PropTax\"><\/a>Property Tax Conference<\/h6>\n<p style=\"text-align: justify;\">What can be done to increase collection of property tax in Kosovo? This was the main topic addressed during the Property Tax Conference, which was held on 13 December 2012 in Prishtina with the support of SDC &amp; LOGOS.\u00a0The Conference brought together about 100 participants, representing the Ministry of Finance, AKM, Mayors, Local Governments, Economists and International Organisations.<\/p>\n<table border=\"0\" align=\"center\">\n<tbody>\n<tr>\n<td><a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/OSR-Manual-ENG.pdf\"><img loading=\"lazy\" decoding=\"async\" alt=\"OSR Manual\" src=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2013\/02\/osr-manual-border.png\" width=\"256\" height=\"186\" \/><\/a><\/td>\n<td><a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/OSR-Manual-ENG.pdf\">OSR Manual<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h6><a name=\"Press\"><\/a>Relevant press articles<\/h6>\n<p><strong><strong><a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2013\/05\/Heqja-e-participimit-qytetar-lehteson-arketimin-e-mjeteve-nga-tatami-ne-prone.png\">Heqja e participimit qytetar leht\u00ebson ark\u00ebtimin e mjeteve nga tatami n\u00eb pron\u00eb &#8211; Koha Ditore, 16.04.2013<br \/>\n<\/a><\/strong><strong><a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2013\/05\/OSR-Komunat-kunder-zvogelimit-te-buxhetit.pdf\">Komunat kund\u00ebr zvog\u00eblimit t\u00eb buxhetit t\u00eb tyre nga 10 n\u00eb 8 p\u00ebr qind \u2013 Koha Ditore, 02.04.2013<\/a><\/strong><strong><a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2013\/05\/OSR-Komunat-kunder-zvogelimit-te-buxhetit.pdf\"><br \/>\n<\/a><\/strong><strong><a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2013\/05\/OSR-Komunat-duan-pavaresi.pdf\">Komunat duan pavar\u00ebsi nga qendra &#8211; Tribuna, 23.03.2013<br \/>\n<\/a><\/strong><strong><a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2013\/03\/Komunat-kerkojne-pavaresi-financiare.pdf\" target=\"_blank\">Komunat k\u00ebrkojn\u00eb pavar\u00ebsi financiare &#8211; Z\u00ebri, 16.03.2013<\/a><\/strong><br \/>\n<a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/OSR-Komunat-kamuflojne.pdf\" target=\"_blank\">Komunat kamuflojn\u00eb t\u00eb hyrat vjetore nga tatimi n\u00eb prone \u2013 Koha Ditore \u2013 13.12.2012<\/a><br \/>\n<a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/OSR-Tatimi-n\u00eb-pron\u00eb-sfidon-pun\u00ebn-e-komunave-qe-12-vjet-Koha-Ditore-september-2012.pdf\" target=\"_blank\">Tatimi n\u00eb pron\u00eb sfidon pun\u00ebn e komunave qe 12 vjet \u2013 Koha Ditore \u2013 28.09.2012<\/a><a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/OSR-Komunat-aktivizohen-ndaj-fsheh\u00ebsve-t\u00eb-pronave-Zeri-15-September-2012.pdf\"><br \/>\nOSR &#8211; Komunat aktivizohen ndaj fsheh\u00ebsve t\u00eb pronave &#8211; Zeri \u2013 15.09.2012<\/a><a href=\"http:\/\/helvetas-ks.org\/wp\/wp-content\/uploads\/2011\/10\/OSR-Komunat-nisin-me-regjistrimin-e-pronave-t\u00eb-paregjistruara-Gazeta-Bota-Sot-10-September-2012.pdf\"><br \/>\nKomunat nisin me regjistrimin e pronave t\u00eb paregjistruara \u2013 Gazeta Bota Sot \u2013 10.09.2012<\/a><\/strong><br \/>\n<a href=\"http:\/\/kk.rks-gov.net\/gjilan\/News\/Advertisement\/Zyrtaret-komunale-trajnohen-per-regjistrimin-e-pro.aspx\" target=\"_blank\"><strong>Zyrtar\u00ebt komunal\u00eb trajnohen p\u00ebr regjistrimin e pronave t\u00eb paregjistruara<\/strong>, website of the Municipality of Gjilan, 16.05.2012<br \/>\n<\/a><a href=\"http:\/\/helvetas-ks.org\/logos\/press\/13.01.2012.pdf\"><strong>Nd\u00ebrmarrjet shoq\u00ebrore t\u00eb Vitis\u00eb borxhlinjt\u00eb m\u00eb t\u00eb m\u00ebdhenj t\u00eb Komun\u00ebs<\/strong>, Ibrahim Sefedini, Koha Ditore, 13.01.2012<br \/>\n<\/a><a href=\"http:\/\/helvetas-ks.org\/logos\/press\/Zeriinfo_OSR_Allocation of budget grants from central level_13.11.2011.pdf\" target=\"_blank\"><strong>Pasojat e procesit buxhetor, Besiana Xharra,<\/strong> Z\u00ebri.info, 13.11.2011<br \/>\n<\/a><a href=\"http:\/\/kk.rks-gov.net\/novoberde\/News\/7-korrik.aspx \" target=\"_blank\"><strong>LOGOS ndihmon komun\u00ebn e Novob\u00ebrd\u00ebs n\u00eb regjistrimin e pronave t\u00eb pa regjistruara, <\/strong>website of the municipality of Novo Brdo\/Novob\u00ebrd\u00eb, 07.07.2011<br \/>\n<\/a><a href=\"http:\/\/helvetas-ks.org\/logos\/press\/Koha%20Ditore%20-%2019%20June%202011%20-%20Propert%20registration%20in%20Kacaniku.pdf\" target=\"_blank\"><strong>Nis registrimi i objekteve t\u00eb paregjistruara,<\/strong> by Ekrem Raka, Koha Ditore, 19.06.2011<br \/>\n<\/a><a href=\"http:\/\/helvetas-ks.org\/logos\/press\/Koha%20Ditore%20-%2016%20June%20-%20Property%20Registration.pdf\" target=\"_blank\"><strong>N\u00eb kat\u00ebr komuna nis registrimi i pronave t\u00eb paregjistruara, <\/strong>by Ibrahim Sefedini, Koha Ditore, 16.06.2011<br \/>\n<\/a><a href=\"http:\/\/helvetas-ks.org\/logos\/press\/Planet e demshme te Qeverise - Zeri - 15.01.2011.pdf\"><strong>Planet e d\u00ebmshme t\u00eb Qeveris\u00eb<\/strong>, Besiana Xharra, Z\u00ebri.info, 15.01.2011<br \/>\n<\/a><a href=\"http:\/\/kk.rksgov.net\/gjilan\/News\/Advertisement\/Zyrtaret-komunale-trajnohen-per-regjistrimin-e-pro.aspx\" target=\"_blank\"><strong>Zyrtar\u00ebt komunal\u00eb trajnohen p\u00ebr regjistrimin e pronave t\u00eb paregjistruara<\/strong>, web-faqja e komun\u00ebs s\u00eb Gjilanit, 16.05.2012<\/a><\/p>\n<h6><a name=\"munFinance\"><\/a>Municipal Finances<\/h6>\n<p>LOGOS Bridging Phase 2013 supported AKM and its Finance Collegia in their lobbying for the upcoming revision of the law on local finance. This was done in coordination with the EU project \u201cEuropean Cooperation for Stronger Municipalities\u201d and USAID\/DEMI. As a result of this cooperation, a report analyzing the structure of municipal finances, and conducting a \u2018reality check\u2019 on the resources available to municipalities relative to the demands placed upon them, was produced.<\/p>\n<h6><a name=\"RelatedPictures\"><\/a>Related Pictures<\/h6>\n<p>[nggallery id=4]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>LOGOS supports its partner municipalities in the field of own source revenues (OSR). These are revenues which a municipality can collect on itself as based on the Law on Local Government Finances, such as municipal taxes, fees and other payments for public services provided by the municipality. LOGOS support to increase own source revenues has [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":18,"menu_order":2,"comment_status":"open","ping_status":"open","template":"specialpage.php","meta":{"footnotes":""},"class_list":["post-24","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/helvetas-ks.org\/wp\/index.php?rest_route=\/wp\/v2\/pages\/24"}],"collection":[{"href":"http:\/\/helvetas-ks.org\/wp\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/helvetas-ks.org\/wp\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/helvetas-ks.org\/wp\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"http:\/\/helvetas-ks.org\/wp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=24"}],"version-history":[{"count":226,"href":"http:\/\/helvetas-ks.org\/wp\/index.php?rest_route=\/wp\/v2\/pages\/24\/revisions"}],"predecessor-version":[{"id":2110,"href":"http:\/\/helvetas-ks.org\/wp\/index.php?rest_route=\/wp\/v2\/pages\/24\/revisions\/2110"}],"up":[{"embeddable":true,"href":"http:\/\/helvetas-ks.org\/wp\/index.php?rest_route=\/wp\/v2\/pages\/18"}],"wp:attachment":[{"href":"http:\/\/helvetas-ks.org\/wp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}