Show simple item record Chauke, K. R. Sebola, M. P. Mathebula, N. E. 2017-11-15T08:19:32Z 2017-11-15T08:19:32Z 2017
dc.identifier.isbn 978-620-73782-1 (Print)
dc.identifier.isbn 978-0-620-73783-8 (e-book)
dc.description Journal article, Published in International Conference on Public Administration and Development Alternatives (IPADA), The 2nd Annual Conference on ‛‛ The Independence of African States in the Age of Globalisation”, July 26-28, 2017 en_US
dc.description.abstract 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. This paper is theoretical in nature and scope and base its argument from secondary literature sources. This paper concludes that the theory of ability to pay is the most applicable in South African municipalities as ratepayers possess the ability to pay rates and taxes despite of the benefits from municipalities in terms of the services they receive. This theory is the direct opposite in its elements with the benefit theory. The benefit theory or voluntary exchange theory states that individuals which in this instance are municipal residents who benefit the most of municipal services in turn pay more taxes than those receiving minimal services. en_US
dc.format.extent 7 pages en_US
dc.language.iso en en_US
dc.publisher International Conference on Public Administration and Development Alternatives (IPADA) en_US
dc.relation.requires Adobe Acrobat Reader en_US
dc.subject Ability to pay theory en_US
dc.subject Municipality en_US
dc.subject Municipal Services en_US
dc.subject Municipal revenue collection en_US
dc.subject.lcsh Municipal revenue -- South Africa en_US
dc.subject.lcsh Municipal finance -- South Africa en_US
dc.subject.lcsh Municipal government -- South Africa en_US
dc.title Reflection on the ability to pay theory of taxation in the context of South African Municipalities en_US
dc.type Article en_US

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