Journal article
Prospects of Improving Tax Revenue Generation Through Property Tax Reforms: The Case Study of Gaborone City Council (Botswana)
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Publication Details Author list: Kampamba, J.;Lesole, I. L Publication year: 2020 Volume number: 36 Issue number: 3 Start page: 150 End page: 170 Number of pages: 21 |
Property rates are the major source of revenue for local authorities worldwide. This study looked at the possibility of improving the property tax system in Botswana through a reform. Results indicated that the current system is lacking and inadequate. Proposals to improve the system were review policies on enforcement of tax collection and ensure they are implemented. Other suggestions were that rates payments should be bundled together with utility payments and implement computer assisted mass appraisal (CAMA) so that valuations are accurate and updated regularly. If the current system is not looked into, low collection of rates revenue will continue. Key words: Property tax, Rating valuation, Rates collection, Revenue generation, Property tax reforms, Botswana.
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