AFRIKAANS: Die rol van plaaslike owerhede is nie slegs die van diensteleweraar nie, maar sluit in die ontwikkeling van plaaslike gemeenskappe om die lewenstandaard van almal in Suid-Afrika te verbeter. Die behoeftes van agtergeblewe gemeenskappe moet voorkeur geniet om deur plaaslike owerhede aangepak te word. Dit sal wesenlike finansiele bydraes vereis om die agterstande die hoof te bied. Plaaslike owerhede beskik skaars oor voldoende inkomstebronne om die verskaffing van noodsaaklike dienste na behore te onderneem. Die owerhede sal dus beswaarlik as ontwikkelingsinstellings kan dien. Elke plaaslike owerheid moet daarna streef om bestaande inkomstebronne optimaal te benut. Die belastingbasis kan uitgebrei word deur gebiede in te sluit wat nie voorheen aan eiendomsbelasting en paslike verbruikerstariewe onderworpe was nie. Addisionele inkomstebronne soos streeks- en vestigingsheffings, grondbelasting en brandstofheffing, wat as inkomstebronne vir plaaslike owerhede geskik is, moet verder ondersoek word. Indien verhogings van bestaande belastings of nuwe maatreëls ingestel word, moet dit met inagneming van die totale belastinglas, uitvoerbaarheid en politieke aanvaarbaarheid daarvan gedoen word. Plaaslike owerhede is geregtig op ‘n voorspelbare en regverdige verdeling van nasionale inkomste op vertikale sowel as horisontale basisse. Die horisontale verdeling is vanaf 1999 gebaseer op formules wat voordeliger vir plaaslike owerhede was. Vennootskappe van openbare en private instansies kan private instansies se bestuurskundigheid en kapitaal ten goede gebruik, maar behoorlike beleid en riglyne vir die uitvoering daarvan is nodig sodat nadelige mededinging nie tussen die twee sektore ontstaan nie. Lenings kan gebruik word om fondse vir kapitaalbesteding aan te vul, maar die nasionale regering moet duidelike riglyne stel om 'n sterk en innoverende sekondere mark vir lang- en korttermyn munisipale skuldbriewe te ontwikkel. ENGLISH: The role of local government is not restricted to service delivery, and includes the development of local communities to improve the standard of living for all in South Africa. Addressing the needs of disadvantaged communities must be accorded priority by local government. This will require major financial outlays in order to overcome the existing backlogs. Local governments generally have hardly sufficient revenue sources to render essential services satisfactory. They will thus find it difficult to serve as development institutions. Every local authority must strive to exploit existing revenue optimally. The tax base can be extended to include areas which were previously excluded from property taxation and appropriate user charges. Additional revenue sources such as regional service and establishment levies, land tax and fuel levies, which could be suitable revenue sources for local governments, should be investigated further. However, if new taxes were to be imposed, their impact on the total tax burden, practicability and political acceptance must be considered. Local governments are entitled to a predictable and equitable share of national revenue, on vertical and horizontal bases. Since 1999 the horizontal division has been based on formulas, which were more advantageous for local authorities. Partnerships of public and private institutions could make it possible for public institutions to better exploit the management expertise and capital of the private institutions, but this will require proper policies and guidelines to avoid detrimental competition between the two sectors. Loans may be used to supplement funds for capital expenditure, but the national government must provide clear guidelines to facilitate the development of a significant and innovative secondary market for short and long term municipal bonds. / Dissertation (MCom (Taxation))--University of Pretoria, 2006. / Taxation / unrestricted
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:up/oai:repository.up.ac.za:2263/26674 |
| Date | 26 July 2006 |
| Creators | Du Rand, Maria Susanna |
| Contributors | Ms M Stiglingh, upetd@up.ac.za |
| Source Sets | South African National ETD Portal |
| Detected Language | Unknown |
| Type | Dissertation |
| Rights | © 2000 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
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