The Effects Of High Compliance Rate On Municipal City Of Portmore, Jamaica

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Research Design and Methodology
The purpose of this study is to find out what are the causes of the high compliance rate in property taxes in the municipal city of Portmore, Jamaica. Taxes are of essential importance to small developing countries as they do not have much needed resources. As further developments takes place in the municipal city property values will increase, hence the amount of property tax collected by the Portmore municipal council will also increase. This increase however, is not a guarantee that the tax collection will be sufficient in the maintenance of the community due to the rising cost of goods and services. Hence continuous voluntary compliance is essential and important as it most efficient for both the tax payer and the tax authorities.
This section gives the hypothesis or research perspectives, the design of the research and the methods that were used to gather the data.
4.2 Hypotheses/ Research Perspectives
My research perspective on the Municipal City of Portmore attaining the highest compliance rate property tax collections in Jamaica are:
• That the tax payers have recognised the need and importance of property tax to the community.
• The taxpayers are knowledgeable about property tax and the consequences if not paid.
• The local authorities are ensuring that the community is well maintained by effectively and efficiently using the tax collecting in providing services such as timely collection of garbage, maintaining and

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