The Conflict between residents and local authorities’ management over revenue collection and development: case study of Guruve · Electronic Theses and Dissertations

Author

Mudambo, Charlotte

Title

The Conflict between residents and local authorities’ management over revenue collection and development: case study of Guruve

Abstract

The purpose of the study is focused on the conflict between residents and local authorities’ management over revenue collection and development at Guruve district. There are horizontal imbalances that can cause conflict between residents and local authorities management over revenue collection and development. These imbalances can be caused by differences in local economic activity, wealth, resource endowments and due to differences in expenditure needs. There is conflict between residents and local authorities’ management over revenue collection and development. In Zimbabwe. There are many comprehensive central government tax reforms during the last decade. Local authorities’ revenue systems in sub-Saharan Africa have remained largely unchanged until recently. Generally, a fundamental requirement when redesigning local revenue systems is greater emphasis on the cost-effectiveness of revenue collection. Taking into account not only the direct costs of revenue administration but also the overall costs to the economy that include the compliance costs to taxpayers. There are also losses through corruption and evasion. Clearly, improved revenue administration cannot compensate for bad revenue design. Thus, reforming the revenue structure should precede the reform of revenue administration since there is not much merit in making a bad revenue system work better. There is also an aspect of non-payment that attack on several fronts, including service delivery, better administration and payment schemes, and community involvement. As a result, there is conflict between residents and local authorities’ management over revenue collection and development. In response, local authorities should ensure that revenue collection and allocation processes are transparent, accountable and equitable. In developed countries like United States of America and United Kingdom, there is transparent and accountability and this is one of the reasons why their service delivery is at world standards. There is need for developed countries to establish transparency and accountability processes. This can be done through establishment of independent audit department both internal and external audit departments. Also, the local authorities should be free from the central government and national politics.

Date

March 2025

Publisher

BUSE

Keywords

Local Authorities

Revenue Collection and Development

Residents

Supervisor

Dr. Muchemwa