The project will collect information that will answer the following questions: 1) What are the existing characteristics of the property tax system in Puntland? 2) How does the property tax system in Puntland function? 3) What are the enforcement mechanisms used in Property tax administration? The main objectives are to 1) Identify and publish the most prevailing factors hindering property tax collection in Puntland local governments; 2) Enable policymakers to design and adopt tax collection mechanisms that are effective, efficient, and taxpayer-friendly; 3) Provide recommendations for broadening the tax base and build the insight by establishing empirical evidence on factors hindering effective property tax administration in Puntland; 4) Identify visible policy related the functioning of the Puntland property tax.