Evaluation of the effectiveness of the revenue strategies of Ndwendwe Local Municipalty in the Kwazulu - Natal Province
This is a qualitative study that evaluates the effectiveness of Municipal revenue strategies of Ndwedwe Local Municipality in Kwazulu-Natal province. The study is thus a conceptual (desktop) research that followed the case study approach. Revenue strategies are the money that is accruable to the municipality through taxes and levies. This evaluation is necessary due to the dwindling fortune of the municipality which impacted negatively on its revenue. This study employed a case study design. It is also grounded by the interpretivist paradigm; The study used secondary sources of data which are based on the municipal annual reports and audit findings to collect data. Therefore, this is a desktop study that relied on documents such as Ndwedwe Integrated Development Document 2022, relevant policies, and legislation, which requires municipalities to collect all money that is due and payable to them, as well as journals. The literature related to this topic was examined to identify recurring problems, trends, and similarities in operations pertaining to increasing municipal revenue. The study findings confirm that revenue collection in the Ndwedwe Local Municipality is hampered by several things that include the strategies for revenue collection, the legislative framework used in revenue collection, and the practices of revenue collection. Notwithstanding all the revenue collection challenges that the municipalities encounter, it implies that for the Ndwedwe Local municipality to consider improving the revenue collection system like using automated methods to ensure improved revenue performance. The study recommends that there is a need for every municipality to conduct a ratepayer campaign within their jurisdiction to educate the ratepayers on the need for and importance of paying rates and taxes.
Revenue streams, Ndwendwe Local Municipality, Strategy, Municipal and Effectiveness
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