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Journal of Public Administration (JOPA)

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Revenue collection in South Africa : a comparative analysis of South African Revenue Services and the South African municipalities

Author: Khensani R. Chauke Mokoko P. Sebola

Affiliation: University of Limpopo

Source: Journal of Public Administration, 2021-07-06 17:25:27

Accreditation: Department of Higher Education and Training(DHET)



Abstract: Revenue collection in South Africa : a comparative analysis of South African Revenue Services and the South African municipalities

This paper makes a comparative analysis of the strategies used by the South African Revenue Services (SARS) in South Africa in comparison to revenue collection strategies used by South African municipalities in the same country. Revenue collection is the chock of any country's economic stability. SARS is a good model for revenue collection in South Africa and enables the government to meet citizens' needs through collected revenues. This paper is conceptual in nature and it uses qualitative research means from literature to argue that South African municipalities can learn lessons from SARS in order to increase their revenue base to serve their clients. In comparison, SARS' strategies are effective and have, over the years, exceeded the set revenue collection targets, while those of the municipality are ineffective, as they struggle to collect revenue, which results in a large debtors' book. The paper does, however, a