Contextualisation of Non-Payments of Municipal Rates, Taxes and user Charges within South African Local Governments

The study contextualised the culture of non-payment of municipal rates, taxes, and service charges in more detail. The study examined the history of non-payment of municipal rates and services in South Africa. It also analysed the root causes of the non-payment. The study further explored the sources of revenues for municipalities and the importance of paying municipal rates and taxes. Revenue and expenditure management have unique terms that are associated with it. The various revenue sources are highlighted with references to understand the principles required to operate a sound revenue and expenditure management system. The study's findings show that the non-payment of municipal rates and taxes is a national problem that has resulted in many local municipalities and metropolitan municipal councils having high consumer debts and owing service providers such as ESKOM billions of rand. The study revealed the effects and causes of non-payment of municipal rates, taxes, and user charges, and mechanisms that will ensure payment of these levies. The study used qualitative methodology, relying on secondary sources, and adopted a conceptual approach to discussing non-payment of municipal rates, taxes, and user charges in the South African local government context.