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- W180147356 abstract "Over the years the ability of local authorities in many countries in southern and east Africa to direct and sustain urban development in their respective areas of jurisdiction has declined. Urban management tends to be little more than an academic exercise and urban service delivery is in many instances in a state of disarray. Countering this downward spiral requires financial stability, which, in turn, implies good governance and an improved and sustainable flow of revenue. Property taxation is widely viewed as a necessary instrument in any strategy to enhance local revenues and so to ensure more efficient urban land management and service delivery. But attempts at introducing or reforming a property or land tax regime in many African countries have until now met with limited success. Despite the fact that many countries in southern and east Africa have a long history of using property taxation (called `rating' in most former British colonies) as a source of revenue for local authorities, many policy and administration-related problems are still being experienced. In some instances these problems can be traced to the retention of inappropriate legislation enacted by former colonial powers, and the unwillingness of present-day governments to adapt these inept systems to the realities facing especially urban jurisdictions. We shall discuss in more detail South Africa and Kenya, probably the two countries with the longest history of property taxation in the region. South Africa has experienced far-reaching local government reform since 1993. From a property tax perspective, the primary challenge facing government is to reform and extend the rating systems that functioned" @default.
- W180147356 created "2016-06-24" @default.
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- W180147356 date "2003-01-01" @default.
- W180147356 modified "2023-09-23" @default.
- W180147356 title "Property taxation in Southern and East Africa : lessons from South Africa and Kenya" @default.
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