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• W607194595 abstract "Part 1 Overview of fiscal decentralization in South Africa, Roy Bahl and Paul Smoke: introduction - the approach, the context of reform in South Africa South African fiscal decentralization South African fiscal decentralization in comparative perspective the framework for analysis - critical choices that reflect system objectives, the rest of the volume. Part 2 Municipal powers and functions - the assignment question, Larry Schroeder: introduction theory related to the assignment question legal and historical context - the transition period, the legal and statutory basis for assignment of powers and functions alternative divisions of powers and functions - objectives and principles, assumptions, alternative arrangements, alter 1 primary powers and functions assigned to B municipalities, alternative 2 redefining metros to include B1 municipalities, alternative 3 asymmetric divisions by service and type of municipality, alternative 4 districts retain service authority, summary evaluation conclusions. Part 3 Overview of the local government revenue system, Roy Bahl et al: introduction norms for a local tax evaluating the local revenue system - utility/user charges, property rates, regional service council (RSC) levy other local government revenue options - utility excise tax, motor vehicle taxes summary. Part 4 Property taxation, Peter Vaz: introduction correspondence with theory reform options - extension of the property tax into areas previously untaxed, uniformity of the tax base versus local choice, frequency of property valuations, property tax relief the local government property rates bill - extension of the property tax into areas previously untaxed, unifomity of the tax base versus local choice, frequency of property valuations, property tax relief case studies of selected municipalities - Greater Tzaneen municipality, Matjhabeng municipality, Mbombela municipality, Moses Kotane municipality, Phokwane municipality, Ulundi municipality, implications of the case studies implementation strategy - communication strategy, phase-in of tax liablity changes, administrative changes conclusions. Part 4 The regional service council levy, Roy Bahl and David Solomon: introduction is the RSC levy a good local tax? administration of the RSC levy - identification, record keeping, assessment, collection, audit and penalty evaluation of the RSC levy - revenue performance, revenue importance, vertical equity, horizontal equity, neutrality, administration costs, fiscal disparities, benefits and burdens, political feasability, legal implications options for reform - option 1 leave it as it is, option 2 convert the RSC levy to a true local government tax, option 3 turn the administration of the RSC levy over to SARS, option 4 abolish the RSC levy and adopt a payroll tax, general issues - should SARS absorb RSC levy administrations?. (Part contents)." @default.
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• W607194595 title "Restructuring local government finance in developing countries : lessons from South Africa" @default.
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