ABOUT THE BOOK The present volume is a sequel to earlier three volumes. I have seen numerous volumes on administration of taxes imposed by the governments of India and many states. However, I could not come across any publication focusing municipal tax administration system. Volumes have been produced on taxes imposed by municipalities and the financial scenario, but not anything in black and white dealing with municipal tax administration. Hence, this attempt. The book is mainly a micro-analytical study of municipal tax system in Uttar Pradesh. The volume focuses on tracing tax administration in municipalities in this most populous state having largest municipal net-work in the country. The book consists of fifteen chapters devoted to exclusive themes divided in two parts. It begins with presenting the current state of municipal revenue in the state. The first part is a general one and conceptualises tax administration, reforming tax administration in general, role of information technology in administering tax, principles of state-municipal fiscal relationships, and distribution of revenue sources. The second part is exclusively state specific. It throws light on evolution of urban local government, municipal organisations, historical development of municipal laws, municipal revenue personnel, taxation power of municipalities, procedure for imposing municipal taxes, state of municipal revenue income, and administration of property tax. The last chapter presents policy options in respect of improving administration of taxes, optimizing existing exploring new sources of income, among others.