Table 4:7 Challenges (Property Tax) NO. OF TYPE OF CHALLENGES BEING FACED % TAX Weak revenue collection administration 2 2.23 capacity Lack of The employees’ motivation. council employees are not well remunerated 5 for them to work efficiently in data 5.56 collection, valuation, billing, revenue PROPERTY collection as well as enforcement as result TAX there is Under collection of taxes Most legislations are outdated and have 5 5.56 inadequate penalties to deter repeat offenders No proper co-ordination between the 4 4.45 different levels of government in particular decision on tax rates to different areas. Harsh enforcement mechanisms 2 2.23 (intervention from politicians) Bureaucracy at the Municipal Council, 3 3.34 causing waste of time when making payments. Source: Researcher
Table 4:7 Challenges (Property Tax) TYPE OF TAX CHALLENGES BEING FACED NO. OF % PROPERTY TAX Weak revenue collection administration capacity 2 2.23 Lack of employees’ motivation. The council employees are not well remunerated for them to work efficiently in data collection, valuation, billing, revenue collection as well as enforcement as result there is Under collection of taxes 5 5.56 Most legislations are outdated and have inadequate penalties to deter repeat offenders 5 5.56 No proper co-ordination between the different levels of government in particular decision on tax rates to different areas. 4 4.45 Harsh enforcement mechanisms (intervention from politicians) 2 2.23 Bureaucracy at the Municipal Council, causing waste of time when making payments. 3 3.34 Source: Researcher
PRISCA_KIMARIO.docx