Financial Strength and Governance Challenges of Dumuria Upazila Parishad in Bangladesh

This research examines the financial strength and governance challenges faced by Upazila Parishads in Bangladesh, with a particular focus on Dumuria Upazila Parishad. The study explores the sources of revenue available to Upazila Parishads, including land transfer fees, land development taxes, housing rents, and government allocations through the Annual Development Programme (ADP). The findings reveal that despite these revenue sources, the funds are insufficient to meet the growing demands for services and development in the region. The revenue income from sources such as Hat-Bazar, land transfer fees, and land development taxes exhibit instability, further hindering the effective delivery of services. Additionally, government allocations through ADP are inconsistent and insufficient, which limits the Upazila Parishad's ability to plan and implement development projects. The study emphasizes the need for a comprehensive financial reform to enhance the revenue-generating capabilities of Upazila Parishads. Recommendations include increasing the share of land transfer and development taxes, introducing provisions for sharing VAT and income tax revenues, and ensuring more stable and adequate ADP allocations. By addressing these financial challenges, the research suggests that Upazila Parishads can improve their governance, service delivery, and overall effectiveness in rural development. Ultimately, strengthening the financial autonomy of Upazila Parishads is vital for sustainable development and the well-being of local communities.