| Autor: |
Caroline Chingamtolo, Mtafu Manda, Upendo Matotola |
| Jazyk: |
angličtina |
| Rok vydání: |
2024 |
| Předmět: |
|
| Zdroj: |
Commonwealth Journal of Local Governance, Iss 29 (2024) |
| Druh dokumentu: |
article |
| ISSN: |
1836-0394 |
| DOI: |
10.5130/cjlg.vi29.8925 |
| Popis: |
Low property tax collection rates are common in developing countries such as Malawi compared with developed countries – where property taxes account for over double what is prevalent in low-income countries. This paper presents findings of a study on constraints to property taxation in Zomba City, Malawi. The study employed structured questionnaires to interview 146 taxpayers identified through the snowball sampling technique. Qualitative data was collected from purposively selected key informants in the city council and government departments. The study found that the main constraints to property taxation in Zomba City are irregular property valuations, poor record keeping, weak enforcement mechanisms, a high non-compliance rate and negative taxpayers’ perceptions of public services. It suggests that automating the property tax collection system and building taxpayer confidence by demonstrably investing revenues in public services would increase property tax revenue for Zomba City Council, and that these lessons may have wider relevance. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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