Enhancing revenue collection for municipalities: A case of Madibeng Local Municipality.
Nkosi, Zwelithini Adam
Nkosi, Zwelithini Adam
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Abstract
This study aimed to investigate techniques to enhance revenue collection at Madibeng Local Municipality. The introduction and background of the problem identified was discussed in detail. Constitutional requirements related to revenue collection were reviewed. The reviewed literature revealed that non-payment highlighted in previous research fluctuates from the inability to pay, attitude towards the Municipality and the historical past during which the residents refused to pay as a display of displeasure towards the government. As a result of non-payment, municipalities rely on timely payment of rates and levies to sustain their activities. Data from residents of Madibeng Local Municipality was collected through the distribution of a questionnaire. This questionnaire was distributed to households randomly sampled. The data collected was qualitatively analysed. The study makes findings that residents who do not pay for municipal services do so as a sign of discontent towards the quality of services delivered to them. Furthermore, the study makes a finding that revenue collection can be enhanced by improving service delivery. A persistent failure by residents to pay for services received led the Municipality to a continuous relying on government grants
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Submitted in fulfilment of the requirements for the degree of Magister Technologiae Cost and Management Accounting in the Department of Managerial Accounting and Finance, Faculty of Economics and Finance at the Tshwane University of Technology, South Africa.
Date
2019-06-01
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Tshwane University of Technology
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Keywords
Revenue collection, Collection, Municipalities, Madibeng Local Municipality, South Africa, Non-payment