Browsing IPADA Conference Proceedings by Subject "Ability to pay theory"

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Reflection on the ability to pay theory of taxation in the context of South African Municipalities

Chauke, K. R.; Sebola, M. P.; Mathebula, N. E. (International Conference on Public Administration and Development Alternatives (IPADA), 2017)

This paper evaluates, analyses and reflect on how the theory of the ability to pay and who benefit are applicable to the municipalities. Revenue collection is critical for the survival and sustainability of municipalities. ...