Short Report and Photo Documentary

Two-Day Training:

Addressing Challenges of Paurashava in Internally Generated

Revenue Mobilization and way to overcome

Under Resilient and Inclusive Urban Development (RIUD) Project, GIZ

Date:
13-14 February, 2017
Location:
Sirajgonj Climate Change Adaptation Learning Center, Sirajgonj
Participants:
Mayor, Councilors and Key Officials of Sirajgonj Paurashava

Report prepared by:

Md. Zahurul Islam, Consultant-Organizational Capacity Development Focusing on
Financial Management in ULGIs, Resilient and Inclusive Urban Development (RIUD), GIZ

February 22, 2017

Background

The training Addressing Challenges of Paurashava in internally generated revenue mobilization

and way to overcome was prepared on the basis of a previously conducted study Capacity
Needs Assessment of Sirajgonj Paurashava in Financial Management focusing on organizational
development under Resilient and Inclusive Urban Development (RIUD) Project which is being
implemented in five partner cities: Rajshahi City Corporation, Khulna City Corporation, Barisal City
Corporation, Sirajgonj Paurashava and Satkhira Paurashava in Bangladesh.The RIUD project is being
implemented jointly by the Deutsche Gesellschaft fr Internationale Zusammenarbeit (GIZ) and
Local Government Division (LGD). The training program was developed basis of the findings of the
field study undertaken by the consultant, as well as time to time supports and advices of the GIZ TC
Members. The delivery and facilitation of this training program is one of deliverables of the
consultant on the individual consultancy services contract. The overall objective of RIUD: Selected
partner cities, on self-initiative and with the active involvement of the poor population, implement
measures to increase the adaptive capacity in slum settlements.

Main objective of the training

The main objective of the training is to increase the capacity of the Mayor, Councilors, and Key
Officials of the Sirajgonj Paurashava in addressing the challenges of internal revenue mobilization
and finding out its best ways to overcome

Design and structure of the training

The training was designed mainly on the basis of adult learning principles with focus on the four
ideas; as under:
1. Selection of action oriented training topics on the basis of information from previously
conducted needs assessment;
2. Interactive participation through group works exercises, group discussions, plenary sessions,
review session ;
3. Use real problems , challenges and practical examples in the discussion through a number of
case studies;
4. Combination and blending of different interactive methods, including exercise, discussion
brain-storming, case studies, quiz, story , game , role play, meditation and attractive
multimedia presentations to retain the participants always active.

The two-day training was structured with the nine sessions, as under:

Session 1: Inauguration
Session 2: Decentralization and revenue autonomy
Session3: Problems and prospect of internal revenue mobilization
Session 4: Risk management plan for revenue mobilization
Session 5: Preparation of risk management plan for revenue mobilization: a practice session
Session 6: Implementation and monitoring of risk management plan for revenue mobilization
Session 7: Internal communications
Session 8: Tax payers perception and attitude
Session 9 : Closing

Programme schedule of the training is given in the Annex to this report.

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Participation

The training was participated by the Mayor, Councilors and Key Officials of Sirajogonj Paurashava.
List of the participants, training moderator, and training facilitator and resource participant of the
training is given in the Annex to this report.

Impression: Participation of the training was very satisfactory and sometimes good exceptional.
Attitudes of participants showed they were interested in the training. Except few1, all participants
actively attended in the training course with curiosity and very actively participated in the group
works. It is certain that all participants were not same level of knowledge but it is important to say
that attitudes of participants and observations of training facilitator showed that a certain number
of participants acquired new and additional knowledge.

Evaluation
The methodology used was the post-evaluation questionnaire with 9 closed questions with rating
scale from one to five (not know, not good, moderate, good, excellent) and 2 open questions for
suggestions and comments to measure the effectiveness of training. At the end of the training, the
participants were requested to fill training evaluation form, with comments for possible
improvement.

Evaluation by participants
The evaluation of the participants resulted in the following feedback and suggestions. A general
outcome of the training based on evaluation form is that:

82 % of the participants indicated that importance of this training was very good for them,
18% indicated good;
50 % of participants indicated that their participation in the training was very good, and 44
% indicated good; and 6% indicated moderately;
50 % of participants indicated that the training did meet their expectations good, 44 %
indicated very good and 6% indicated moderately
50 % of participants indicated that efficiency of the trainer was good and 44 % indicated
as very good; and 6% indicated moderately
50% of participants indicated that usage of methods and materials in the training was very
good and 44% indicated as good and 6 % as moderately;
69% of participants indicated that behavior of the trainer was very good, and 31%
indicated as good.
38% of participants indicated that quality of foods in the training was very good; and 31%
indicated good; and 31% indicated moderately
50% of participants indicated that overall training management was very good; 38%
indicated good; 12% indicated moderately;
62% of participants indicated that duration of the training was good; 31% indicated very
good; and 12% indicated moderately.

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Standing committee members on Taxation
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The most relevant recommendations in the evaluation forms were:

- Like to know on GIS mapping;

- Need training on computer operation;
- Need attendance of the standing committee and TLCC members;
- If the participation of five senior tax payers would be ensured we could explore their
problems.
- Success of the training will depend on its application of learning in the workplace

The most relevant remarks in the evaluation forms were:

- Need more trainings;

- Need this training again;
- The training was supportive for Paurashava administration and revenue mobilization.

Evaluation by training facilitator:

The training evaluation using post-evaluation questionnaire captured the immediate reaction of the
participants seemed to feel happy on their evaluation that 82 % of the participants indicated that
importance of this training was very good for them, 18% indicated good. How much participants
have learned as a result of having attended this training that 50 % of participants indicated that the
training did meet their learning expectations good, 44 % indicated very good and 6% indicated
moderately. Written comments on the evaluation were positive also. During the day and training-
end sessions, participants had the opportunity to tell what was the most significant they had learnt,
what would be used in the Paurashava. Participants reactions were very positive. It is indicative
that the most complicated theme revenue mobilization in risk management approach is
recognized as important by the participants. Infact, participants reactions throughout in two days
training were observed which help to recommend that influence of training on achievement of
project indicators need some link-supports that might contribute to good results.

Proceedings of the Training

A picture says more than words. One of the purposes of this report is to make a visualized
documentary of the training proceedings with photographic evidence as captured.

Proceedings of the training are documented below as session wise:

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 Session 1
Session title: Inauguration

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Figure 1: Inaugural speech. From left; Secretary, the Honble Mayor, and Executive Engineer of Sirajgonj Paurashava

Figure 2: Audience at the Inaugural Session

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Figure 3: A single brain sometimes can not take good decisions. Audience divided into 3 small teams to introduce their team with
each other in appreciative manner.

Figure 4: A good eam leader understands his team members well and knows what the teams best strenghts. The small group
team leader is introducing each of team members are doing well in the jobplace.

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Figure 5: A good team leader always appreciates his team members whenever they have done something good. The small group
team leader is doing the same.

Figure 6: Everyone entrusts the appreciative leadership.The audience is clapping their hands!

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Figure 7:Training scheudle on powerpoint presentation

Figure 8: Participants expectations from training

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 Session 2
Session title: Decentralization and Paurashava
Revenue Autonomy

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Figure 9: Audience are said to express their emotional feelings on the picture

Figure 10: A question to participants why the power and authority from the central government to local governments are
transferred ?

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Figure 11: The Constitution of Bangladesh divides powers between the national and local government in three categories on
PowerPoint presentation.

Figure 12: Very attentive audience!

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Figure 13: More decentralization means keeping more trusts to local public representatives: an interaction with the Councilor,
and Chairperson of Standing Committee on Finance and Audit, Sirajgonj Paurashava

Figure 14: Different types of decentralization on PowerPoint for presentation

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Figure 15: The participants in a large group in a discussioin on decentralization.

Figure 16: People make both local and national governments. People is the government of the governments: a story of 3
governments

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Figure 17: Story telling tin sarkarer galpousing the VIPP cards.

Figure 18: Secretary of Sirajgonj Paurashava in a large group discussions on the story themes.

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Figure 19: Paura Government have the authority to make decisions in a small geographic area near to them. The structure of
the Paura Government in a extend is similar to the National Government. Photo of Sirajgonj Paruashava in 1014: Present seems
better than the past !

Figure 20: Participants in a full of care to the topic Paura Government !

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Figure 21: The base of Paurshava Revenue Autonomy: Rules 98-105 of the Paurashava Act

Figure 22: Every participant feels free to make questions during or after the presentation.

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Figure 23: Asking quiz questions to the participants uses as a tool of session end reviews

Figure 24: Quiz makes a good way of communication.

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Figure 25: Why you agree with the words Paura Sarkar (Municipal Government)- . A quiz question to the Councilor, and Panel
Mayor-3, & Member of Standing Committee on Taxation

Figure 26: Why we need local government ? a quiz question to the audience.

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Figure 27: We need local government because not all problems are solved by the national government.

Figure 28: A photo session at tea break !

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 Session 3
Session title: Problems and Prospects of Internal Revenue
Mobilization of Paurashava

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Figure 29: : Audience are said to see the picture and to express the visual meaning of the picture

Figure 30: A key note paper on Problems and Prospects of Internal Revenue Mobilization of Paurashava is distributed in the
participants before the Talk show program starts.

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Figure 31 : Panel members of TV talk Show program

Figure 32 : Talks start

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Figure 33 : Question from a viewer of TV talk show

Figure 34: Purpose of tax compliance assessment in a powerpoint disply

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Figure 35: As a resource participant, Secretary of Sirajgonj Paurashava giving a brief on Tax Compliance Assessment Form to the
audience

Figure 36 : A case is given to the audience for study . Findings of each individual are then shared and discussed in the large group.

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Figure 37: Three types of tax payers in tax gap analysis

Figure 38: A case on tax gap assessment: holding tax, trade licence, market rent

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Figure 39: Participants in the group work exercises Tax gap assessment in 3 small groups

Figure 40: Participants of group no. 3 in a cooperative learning

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Figure 41: Participants of group no. 2 in a cooperative learning

Figure 42: Participants of group no. 1 in a cooperative learning

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Figure 43: An output of group 1: Holding Tax Gap

Figure 44: An output of group 2 : Holding tax gap

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Figure 45: Holding tax gap assessment based on a case study

Figure 46: Market rent gap assessment based on a case study

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 Session 4
Session title: Risk Management Plan for Revenue Mobilization

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Figure 47: A Rabindra Songeet: Mor bhabonare ki haway matalo, dole mon .

Figure 48: Dole mon : a mind meditation game !

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Figure 49: Revenue mobilization is the process of making revenues ready to move for its specific use. A bee works for every
member of its organization bee colony. A revenue mobilizer is as like a Bee

Figure 50: Revenue mobilization model in a power point display

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Figure 51: Risk, probability of risk ; and consequence of risk are three basics to prepare risk management plan for revenue
mobilization

Figure 52 : Every question of the participants are responeded seriousely so that they feel their voice have weight in the discussion

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Figure 53: Risk rating = Probability of risk X Consequence of risk, in a power point for discussions

Figure 54 : Participants at front stage to keep the them engaged.

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Figure 55: Format of Risk identification and rating: phase 1

Figure 56: Participants have many ideas to share.

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Figure 57: Format of Risk Management Plan for Revenue Mobilization: phase 2 and final:

Figure 58: Staying close with the participants makes them confidence to say

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Figure 59: Questions that are essential to ask all stakeholders for integrating their opinions in risk management plan

Figure 60 : Participants as active listeners contribute the good discussions

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Figure 61: Magical words of pain therapy. A pain therapy game!

Figure 62: Wish one and enjoy!

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Figure 63: Wish one and enjoy!

Figure 64: Wish one and enjoy!

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 Session 4 (cont.)
Session title: Preparation of Risk Management Plan for
Revenue Mobilization-A practice session

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Figure 65: Moderator speaking the case for a shared and common understanding in the audience

Figure 66: Group facilitation going on.

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Figure 67: Group can work best if the task is clearly defined and understood

Figure 68: Group exercises are best done, if the group members exchange their experience and ideas with each other

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Figure 69: Risk Identification and rating (phase 1) in a poster paper exercises by group A

Figure 70: Risk Identification and rating (phase 1) in a poster paper exercises by group B

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Figure 71: Risk Management Plan for Revenue Mobilization (phase 2 & final ) in a poster paper exercises by group B

Figure 72: Display of group B output (phase 1 & 2 ) for plenary

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Figure 73: Display of group A output (planning phase 2) for plenary

Figure 74 : Display of group B output (planning phase 2) for plenary

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 Session 5
Session title: Implementation and monitoring of Risk
Management Plan for Revenue Mobilization

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Figure 75: Implementation together with monitoring in a title graphic for presentation

Figure 76: Take decisions at first on the methods to be followed in implementation and monitoring of risk management plan

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Figure 77: Implementation and monitoring cycle of risk management plan for revenue mobilization in a power point presentation

Figure 78: Audience at this session

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 Session 6
Session title: Internal Communication of Paurashava

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Figure 79: Types of internal communication in a power point for presentation

Figure 80: Formal and informal internal communication networks in the organization.

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Figure 81 : Communication could be either formal and informal. Informal communication can help to fill the gap of formal
communication

Figure 82: A participant performing as a lead reader of the case Internal Communication: Sharif Ahmed & Didarul Alam in the
audience

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Figure 83: A case titled Internal Communication: Sharif Ahmed & Didarul Alam in a power point

Figure 84: Making formal communication network by blue color as per role-characters of the case study

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Figure 85: Making informal communication network by red color as role-characters of the case study

Figure 86: A participant role playing as Mr. Dabirul Alam (a character of the case) has just lodged a complaint against Sharif
Ahmed !

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Figure 87: When a case study entails the reality the participants find many real examples for sharing

Figure 88: No criticism. Share information with each other. Wish everyone and be happy always!

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 Session 7
Session title: Tax Payers perception and attitude

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Figure 89: Picture says more that words. A title page picture on power point

Figure 90: How the tax payers mindset changes decision to pay tax

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Figure 91: Six factors can change tax payers perception and behavior in a power point display for discussions

Figure 92: Six factors that can change the tax payers perception and behavior in a large group discussion

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Figure 93: Tax payers trust towards the city government can be increased by two-ways in a power point discussion

Figure 94: Distribution of two-type stickers in the audience. Type 1 : Communicative stickers , type 2 : responsive stickers in
color cards on 6x 12

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Figure 95: A participant with two hands displaying the sticker and saying a short message speech (sms) to the tax payers

Figure 96 : Many hands are better than two! Many hands bring more stickers and more messages!

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 Session 8
Session title: Closing

Figure 97: Concluding speech by Secretary, Sirajgonj Paurashava

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Participants list as per attendance sheet
(not based on designation and seniority)
Sl Name Disignation
01 Mr. Saed Abdur Rouf Mukta Mayor,Sirajgonj Paurashava
02 Ms. Rumana Resma Councilor, Pannel Mayor-3 & Member SC on Taxation Sirajgonj
Paurashava
03 Mr. Luthfur Rahman Secretary, Sirajgonj Paurashava
04 Engr. Shahjahan Ali Executive Engineer , Sirajgonj Paurashava
05 Mr. Selim Ahmed Councilor & Chairperson SC on Accounts & Audit , Sirajgonj
Paurashava
06 Mr. Moydan Ali Khan Councilor & Chairperson SC on Taxation , Sirajgonj Paurashava
07 Mr. Belal Hossain Councilor & Member SC on Taxation , Sirajgonj Paurashava
08 Mr. Selim Ahmed Councilor & Chairperson SC on Accounts & Audit , Sirajgonj
Paurashava
09 Ms. Nasima Begum Councilor & Member SC on Taxation, Sirajgonj Paurashava
10 Mr. Md. Anisujjaman Accounts Officer, Sirajgonj Paurashava
11 Mr. Md. Zahidul Islam Assesor , Sirajgonj Paurashava
12 Mr. S.M. Shah Alam Social Development Officer, Sirajgonj Paurashava
13 Mr. Md. Sakawat Hossain Tax Collector , Sirajgonj Paurashava
14 Mr. Md. Abdul Aziz Collector (Bazar) , Sirajgonj Paurashava
15 Mr. Md. Abdul Hannan Khan Licence Inspector , Sirajgonj Paurashava
16 Ms. Ismatara Parvin Assistant Assessor, Sirajgonj Paurashava
17 Mr. Md. Al Amin Shekh Assistant Tax Collector, Sirajgonj Paurashava
18 Mr. Md. Serajul Islam Assistant Licence Inspector , Sirajgonj Paurashava
19 Mr. Syed Akram Hossain Assistant Tax Collector, Sirajgonj Paurashava
20 Mr. Md. Rowshan Kabir Parvez Assistant Assessor, Sirajgonj Paurashava
21 Mr. Atiqul Islam Khan Assistant Tax Collector, Sirajgonj Paurashava
22 Mr. Md. Shamsul Alam Assistant Tax Collector, Sirajgonj Paurashava
23 Mr. Md. Nasim Parvex Assistant Tax Collector, Sirajgonj Paurashava
24 Mr. Md. Moniruzzaman Assistant Tax Collector, Sirajgonj Paurashava
25 Mr. Zulfikar Anowar Sadat Khan Office Assistant & Collector (Bazar)
SC: Standing Commettee

Training Resoruce Participant

Mr. Luthfur Rahman Secretary , Sirajgonj Paurashava

Training Moderator
Mr. Md. Atiar Rahman Advisor on Community Development, Poverty & Gender, RIUD
Project, GIZ Paurashava

Training Facilitator
Md. Zahurul Islam Consultant-Organizational Capacity Development focusing on
Financial Management in ULGIs, RIUD Project, GIZ

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 Training Programme Schedule

Day 1

Time Sessions/Contents Methods Materials Moderator/

Facilitator
09:00-10:00 Session 1:Intoductory methods: Advisor, GIZ
Arrival and Registration, Holy Quran Individual work, Speech, Discussion,
Recitation , Welcome speech, greeting power point presentation,
speech, Share project and training
objectives; Inaugural, Participants materials:
introduction, Participants expectation. Registration sheet, Multimedia, playing
cards, VIPP cards.
10:00- Tea break
10:30-11:30 Session 2: Decentralization and Paurashavva methods:
Revenue Autonomy Story telling ( 3 governments) Consultant
2.1 Decentralizaiton and Local autonomy-Basic ideas: Open discussion
National governemnt and local government Brain-storming
Decetralizaion and local government
Constitutional obligations and decentralization ; materials:
2.2 Paura government and Paurashava revenue Multimedia
autonomy VIPP Cards, Marker pens,
What is Paura Government? White board
Paurashava Revenue autonomy ; Quiz-12
Legal powers of Paurashava in internal revenue
mobilizaion

11:30-01:00 Session: 3 Problems and methods: Consultant

prospects of Internal Discussions
revenue mobilization TV talk show
Question and answering
3.1 Tax compliance Power point presentaion
Meaning of tax Group discussions
compliace? Group presentaions
Tax compliance to materials:
tax autority and tax Multimedia
payers Case no. 1 (key note: Problems and prospects of revenue
3.2 Tax compiance mobilizaion of Paurashava)
assessment Case no. 2 (tax gap assessment)
Tax gap assessment Case no. 3 ( holding tax compiance assessment)
Tax compliance Case no. 4 (licences compliance assessment)
assessment
01:00-02:00 Prayer and lunch break
02:00-03:15 Session 4: Risk management plan methods: Consultant
for Revenue Mobilization Power point presentation
4.1 Revenue Moilizaion Plan Discussion
Municipal revenue mobilizaion Single work and presentation
Revenue mobilizaion model materials:
4.2 Risk management plan for revenue Multimedia
mobilizaion VIPP Cards
Risk mangment White board
Risk management plan for
revenue mobilization

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03:15-04:45 Session 5: Preparation of risk
management plan for revenue
mobilization a practice session
5.1 Risk identification and risk rating
(phase 1)
5.2 Risk management plan for revenue
mobilization (phase 2 & final)
04:45-05:00 Tea break and day close
methods: Consultant
Speech and discussions
Group work excercise (round 1)
Group work excercise (round 2 & final)
Group works presentaiton (1st and final
round)
materials:
Case no. 5 (Revnue Mobilization in risk
managment approach)
Flip chart exercise table (round 1 and final)

Day 2
Time Sessions/Contents Methods Materials Moderator/
Facilitator
09:00-10:00 Day-One sessions methods: Advisor, GIZ
review Power point, Discussion, Question and answering
materials:
Multimedia.
10:00-10:30 Tea break
10:30-11:00 Session 6: Implementation and Monitoring of Risk methods:
management plan for revenue mobilization Power point Consultant
2.1 Implementaion of Risk managment plan for revenue presentation and
mobilizaion discussions
2.2 Montoring of Risk management plan for revenue materials:
mobilizaion Multimedia

11:30-12:15 Session 7: Internal methods: Consultant

communication of Paurashava Power point
Discussions
7.1 Types of internal communicaion Group works: Communcation networks making
7.2 Internal communication of city Questions and answering
management materials:
7.3 Formal and informal internal Multimedia
communicaion Case no.6 (Internal communication: Sharif
7.4 Formal and informal internal Ahmed & Didarul Alam)
communicaion of city managment Poster paper, Marker pens, Paper-made man-
icons
12:15-01:00 Session 8: Tax payers perception and methods: Consultant
attitude Power point
8.1 What is perception and attitude? Sticker method
8.2 Ability and benefites theory of taxation: Tax Questions and answering
payers perception and attitude; materials:
8.3 Factors that influence the tax payersto pay Sticker cards Communicative
taxes or not; massages
8.4 How to incraese tax payers trust towards Sticker cards Responsive massages
the City Managment
Prayer and lunch break
02:00-03:00 Session 9: Closing methods: Consultant
Traiing reviews, expectaion reviewed Speech delivery, Discussion, Question-
reconcilaiton answering
materials
Multimedia, Training-evaluation forms
03:00-03:15 Tea break and training close

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