Property Taxation and Rating Systems in Peri-Urban Areas: Reflections on Epworth, Harare Metropolitan Province, Zimbabwe

The study evaluated local governments' potential and obstacles for revenue collection. The study examined the various income streams, and their impact on the budget and their rate of collection. The assessment was conducted using a case study research approach. Data were gathered using both primary and secondary sources. Data were gathered via Epworth Local Board reports, surveys, observations, and interviews. The study found that Epworth Local Board faces operational issues like insufficient funding for daily operations, capital to implement a workable system that aids in revenue collection, and providing residents with services like roads and sewer that are primarily attributed to its inability to effectively collect revenue. The research came to the conclusion that in order for local governments to remain sustainable, they needed to increase service delivery efficiency, practice correct billing, enhance revenue collection methods, and reduce official corruption and financial theft. Additionally, local governments need to be well-liked and reputable by all parties involved. Maintaining sound corporate governance will encourage ratepayers to make their payments. Politicians should help local government's efforts to collect taxes by encouraging local authorities to develop debt collection procedures. The study suggested that to upgrade their outdated infrastructure, local authorities should receive funding from the local government. Programs that aid in revenue generation and collection, such as the use of the revenue enhancement model, door-to-door revenue collection, and debt management, must also have the full support of the central government through legislation. Initiatives for local economic development were also suggested to expand the revenue options for local authorities.