M. Tech. Local Government / The challenge of continued non-payment for municipal services has its origin in the liberation struggle against apartheid, where municipal rates were deliberately not paid. This was a form of protestation against the illegitimate apartheid structures of local government imposed on the local communities, especially in the black areas. Unfortunately, this "weapon" that was used to fight apartheid has now become a challenge in post-1994 local government system, with some suggesting that it has evolved into a culture of non-payment for municipal services. But, why would this culture evolve in the post-apartheid era? This question is asked because in 1994 South Africa became a democratic state, where the citizens elected government of their own and mechanisms to institutionalize community participation in the processes of governance were introduced. The issue therefore is no longer of the illegitimate local government structures imposed on the people. So, the question is, why do people still continue to not pay their municipal services? Most municipalities in South Africa are unable to sustain their constitutional mandate of providing services to their communities as their revenue capacity is declining because of non-payment for municipal services. Against this background, the question that this study asks is what are the reasons for the continued non-payment for municipal services in the City of Tshwane? Coupled to this question is yet another important question, which this study also considers: how does the City of Tshwane deal with the challenge of non-payment for municipal services? The attempt to answer this question starts with an examination of the phenomenon of non-payment for municipal services in the City of Tshwane to highlight it as a challenge for the local sphere of government in South Africa. The purpose of the study is to understand the reasons for the continued non-payment for municipal services and how the City of Tshwane deals with this challenge.

Public Administration and Management / M. Admin. (Public Administration)

Thesis (Ph. D. (Public Administration)) -- University of Limpopo, 2016 / Municipalities have the responsibility to deliver services to the communities in a fast and efficient manner, and to deliver these services there is a need for financial resources and institutional capacity. The challenge that beset the municipalities is that they struggle to collect revenue. There is a gap between available financial resources and the municipal expenditure needs largely as a result of the revenue collection challenges facing the municipalities. The revenue collection challenge therefore, needs to be adequately addressed for the municipalities to be successful. Municipalities have the right to finance their affairs through charging fees for services; imposing surcharges on fees, rates, levies and duties. The municipal council have the responsibility to implement and adopt tariff policies. These tariff policies must espouse the principles that ensure the equitable treatment of municipal service users. Tariff policies must also ensure that the amount paid by individual users for services is proportionate to their usage. Municipalities should, in terms of law, differentiate between the different categories of ratepayers, users of services, debtors, taxes, services and service standard. This study was based on the combination of both qualitative and quantitative research design. It followed a case study approach of comparative investigation between the Tshwane Metropolitan Municipality revenue collection and South African Revenue Service. The quantitative research was done through the administration of questionnaires to the ratepayers, corporate taxpayers and tax practitioners. This was complemented by the qualitative in-depth interview questionnaires administered to both South African Revenue Service and the Tshwane Metropolitan municipality to ensure that the data collected are both collaborated and diverse to enable the researcher to draw a balanced conclusion. In the light of the above, this study therefore investigated the strategies and legislative framework that is employed by the municipalities and contrasted with those that are used by the South African Revenue Service, with the aim of taking possible learnings that can be applied in the municipalities. The study concluded by proposing guidelines that can be used by municipalities in revenue collection.