PROPOSAL: REVENUE COLLECTION STRATEGIES AND PERFORMANCE A

CASE OF ZVIMBA RURAL DISTRICT COUNCIL.

INTRODUCTION

In Zimbabwe, local authorities are essential to the provision of services. They take the lead in
supplying services for the removal of solid waste, public lighting, water supply and
sanitation, housing, and local roadways. They also participate in providing fundamental
health and educational services. Municipalities, cities, towns, and other types of local
authorities depend on these public services to advance their economic and social well-being.
The centre-local linkages outlined in both the Urban Councils Act [29:15] and the Rural
District Councils Act [29:13] led to the current organization of local authorities in Zimbabwe.
Decentralization of powers and functions will therefore improve urban and rural
administration since it puts the local populace closer to the government. Devolution, or the
decentralization of local income management, is one method of decentralizing power from
the centre to the local level. As a result, the central government's financial burden is reduced,
and local authorities are free to manage local regions however they see fit. However, due to
present budgetary, institutional, and capacity restrictions brought on by the effects of
COVID-19 and the nation's economic instability, many Local Authorities are having trouble
carrying out their service delivery duties, and Zvimba Rural District Council is not spared. In
order to better and more successfully carry out the assigned mandate, this research intends to
explore on the revenue collection strategies and performance; a case of Zvimba Rural District
Council.
BACKGROUND OF THE STUDY
The amount of revenue received has a significant impact on the local government's capacity
to deliver services. People would be denied their rights to receive services like health care,
clean water, education, agricultural production, infrastructure, and so forth if taxes are not
collected successfully. A lot of developing nations have started democratic decentralization
programs, notably during the 1990s, with the goal of establishing democratic, mostly
autonomous, and efficient local self-governing institutions. A strong income structure for
local governments is a crucial need for fiscal decentralization, according to Olowu and
Wunsch (2003). According to Chirisa and Jonga (2009), fiscal decentralization is essential for
the successful and efficient financial management of local councils.
The major law governing local government in Ghana is the Local Government Act, Act 462
the 1993 (Republic of Ghana 1993). Ghana's municipalities, which are divided into six
metropolitan, 56 municipal, and 154 district assemblies, are referred to as "assemblies." The
local government is supported by central government funding as well as locally generated
income. To fund some of the development initiatives in their designated area, assemblies are
permitted to raise internal revenue. Rates and fees, rent, fees and licenses, investments and
income from commercial activity, loans, and internal revenue are a few examples. Grants-in-
aid, specialized funding streams (such forestry royalties), cash provided by development
partners, and the District Assemblies' Common Fund are just a few of the ways that the
national government financially supports local governments.
However, Ratepayers are reportedly refusing to pay for municipal services because of subpar
service delivery, according to Aboagye et al. (2014). Yahaya (2015) affirmed that one of the
main reasons affecting the provision of municipal services in Ghana was a lack of financial
resources. According to Boamah (2013), there is no rationale for a municipality to request
money for services while providing subpar service. Because they don't receive any facilitated
benefits in return, the majority of Ghanaians believe they are not required to pay municipal
rates and taxes (Akorsu 2015; Kwarteng 2015). Nigeria has a three-tier subnational
government system made up of 36 states, one federal capital territory, and 774 local
governments, according to the Organisation for Economic Co-operation and Development
[OECD] 2016). Taxes are raised and collected by the federal and state governments. Local
governments collect a variety of local taxes, including charges for motor vehicle use and
commercial driver's licenses, as well as those for haulage, hawking, and markets. The
Federation Account, which is overseen by the State Joint Local Government Account, is
authorized by Section 162 of the Constitution to fund local governments (Federal Republic of
Nigeria [FRN] 1999).
Deficient service delivery also fosters Nigerian communities' reluctance to pay for municipal
services, according to a number of studies (Abdulhamid and Chima 2015). Oriakhi (2013)
suggested that because most towns are not financially sustainable, insufficient financial
resources have a detrimental effect on the delivery of high-quality municipal services. Due to
the interdependence of bad service delivery and revenue collection, Amin et al. (2018)
theorized that if communities don't receive high-quality municipal services, the revenue
collection rate will continue to decline as more communities lose interest in paying attention
to payments. Adeyemi (2013) asserted that due to a lack of funding, Nigerian towns' inability
to serve their constituents has reached extreme proportions, leading to a distrust among the
people in those municipalities. Many of the communities that Nigerian municipalities serve
are rural and plagued by unemployment and poverty, making it impossible for the citizens to
pay for municipal services (Coker et al 2015). Usman (2014) claims that because the majority
of these residents are seasonal farm laborers, they are poor and unemployed. According to
Jooji (2018), the reason these Nigerian communities are living in poverty and yet missing
access to basic essentials like food, shelter, water, and education is because of the failure to
provide effective municipal services. As a result, poverty and subpar municipal services are
linked; one causes the other and vice versa.
Research in Kenya revealed that subpar service delivery also reduced ratepayers' willingness
to pay for municipal services (Adenya and Muturi 2017). According to IEA (2017), a
growing reliance on government transfers, which are insufficient to satisfy service delivery
obligations, exacerbates the inability to provide municipal services. According to Adenya and
Muturi (2017), municipalities may provide high-quality services to their people with the help
of own-revenue collection. According to Gituma (2017), municipalities have the ability to
meet the requirements of their communities in terms of service delivery; however, the only
way to do so is to create effective means of revenue collection. . Uganda is experiencing the
same thing. According to a SEATINI survey from 2014, the majority of inhabitants were
reluctant to pay for municipal services because of the poor quality of those services.
Additionally, in order to increase the willingness of communities to pay for services, the
International Centre for Tax and Development [ICTD] (2019) proclaimed it crucial for
municipalities to link rates and taxes to their associated services.
The local government of Zimbabwe is made up of 58 rural district councils, 28 urban
councils (comprising six city councils, eight town councils, ten municipal councils, and four
local boards), and 58 rural district councils (OECD 2016; Zhou and Chilunjika 2013). These
municipalities are responsible for providing services to the nearby settlements located within
their administrative boundaries. Charges, licenses, and fees are significant sources of income
for local authorities in Zimbabwe, according to the OECD (2016). According to Zhou and
Chilunjika (2013), all properties within the authority of Zimbabwean municipalities,
including land, residential, and commercial buildings, are subject to property taxation.
Numerous research have revealed that communities are reluctant to pay for municipal
services because they believe the services to be subpar and inadequate, as Chanyau et al.
(2014) best exemplified. Although communities accuse municipalities of providing bad
services, municipalities denounce the communities, citing the non-payment of services as the
primary cause of the supply of subpar services.
The willingness of customers to pay for municipal services is positively correlated with
service delivery, according to Wozhele (2017). This simply means that as service quality
rises, so will consumers' willingness to pay for services. Moyo (2016) also emphasized the
need for towns to have a solid income base in order to properly carry out their responsibility
to provide services. He added that most towns would continue to struggle to maintain or raise
the current level of service delivery due to the subpar rate of revenue collection. Chigwata
and de Visser (2018) concurred that the availability of sufficient revenue that the
municipalities may generate was necessary for successful municipal service delivery.
Although providing great services is crucial for ensuring the welfare of the general people,
Imedi (2016) pointed out that doing so also helped to foster an atmosphere that attracted
businesses, which in turn helped to fill local jobs. This highlights how important service
delivery is for both enhancing social well-being and the economic health of the entire nation.
The ability of ratepayers to pay for municipal services is impacted by Zimbabwe's extreme
poverty and unemployment rates. In light of this, Onias et al. (2014) claimed that taxpayers'
ability to pay for municipal services is significantly influenced by their level of income.
According to Kucherera (2014), the level of poverty in the communities that most
municipalities serve has a significant impact on their capacity to raise money.
STATEMENT OF THE PROBLEM
Similar to other local authorities in Zimbabwe, Zvimba Rural District Council has trouble
fulfilling its service delivery obligations due to institutional, institutional, and capability
limitations. In the past, central government transfers and subsidies accounted for about 90%
of the district's entire revenue. The district council levies a variety of user fees and rates to
cover the expenses of providing services, however attaining cost recovery is difficult due to
rate modifications made throughout approval processes and low collection rates.
Additionally, income is heavily reliant on sales, particularly of real estate, which is not a
dependable or permanent source of funding. In 2013, debt cancellation significantly affected
local government finances, both in terms of short-term financial effects and long-term effects
on ratepayer compliance. Employment expenditures in the district continue to represent a
considerable portion of total spending and an even larger portion of all revenues generated,
posing serious financial problems. Additionally, general administrative, financial, and
managerial expenditures account for around 25% of total spending and are rising in relation
to spending on service delivery. There is an urgent need to look into revenue collection
tactics as a result of low spending on capital and repairs and maintenance in service delivery
sectors like water supply, sewerage, and solid waste disposal.
LITERATURE REVIEW

The concept of fiscal decentralization, a component of the overall concept of decentralization,

gives rise to the element of revenue collecting in local authorities. Numerous academics have
written about the methods used by local governments to collect taxes, and they have
demonstrated how closely the idea of fiscal decentralization is related to the topic of revenue
collection sources. Fiscal decentralization, according to Fjeldstad (2003), involves
transferring taxing and spending authority from the federal government to local governments.
The concept of fiscal decentralization has four primary components, according to
Marumahoko (2010). These components include revenue, expenditure, intergovernmental
fiscal transfers, and borrowing. Any act in which the central government formally transfers
authority to individuals or institutions at lesser levels in a political-administrative and
geographical hierarchy is referred to as decentralization, according to Ribott (2002). The
justification for decentralization, according to Ribott (2002), is that decentralization reforms
typically aim to strengthen both central and local government in ways that support the goals
of national unification, democratization, and increased efficiency and equity in the use of
resources and the provision of services.

Decentralization, according to Pasipanodya et al. (2000), is characterized by public

accountability since local self-government is subject to democratic control. Citizens can
participate in and have an impact on choices made by local authority councils thanks to
decentralization. Decentralization is therefore crucial to the growth of democracy, as
evidenced by the European Charter of Local Self-Government, which the Council of Europe
adopted in 1985. Marumahoko (2010) makes the case that local authorities should have the
legal authority to raise money. He gives South Africa as an example of a country where tax-
raising authority is supported by the constitution. The South African Constitution of 1996
contains provisions that give taxing authority to metropolitan municipalities. Another
example given is that of Nigeria, where urban councils are permitted to raise money in
accordance with the law. For instance, Section 7(1) of Nigeria's Constitution grants local
governments the authority to raise money, but this right to do so is subject to approval or
rejection by the federal government. It is significant to highlight that, in contrast to
Zimbabwe's local authorities, local governance in Zimbabwe was not supported by the
constitution until recently, when the 2013 constitution was forced to formally recognize local
authorities.

According to Davey (1999), fiscal decentralization is the best strategy to promote political,
institutional, and economic progress. Numerous developing nations are justified in adopting
fiscal decentralization for a number of reasons. The strong relationship between the local
administration and the ratepayers is one of the key causes. By implementing fiscal
decentralization, for instance, urban municipal administrations are brought closer to
ratepayers. The preferences of the local communities are also well satisfied by fiscal
decentralization because decisions are made in accordance with community demands. Urban
local authorities must also be able to acquire loans and grants from lending institutions and
enter into agreements with them with less intrusion from the central government, according to
UNDP (2010), which underlines the issue of borrowing by local authorities. As was already
said, borrowing can be used by local governments as a method of raising money and is seen
as an external source of funding.

Furthermore, decentralization writers generally concur that a robust local tax base is essential
to the creation and maintenance of a decentralized local government system. Local income
encourages local governments' ownership and autonomy, among other factors (Local Finance
Commission of Uganda 2003). In terms of their contribution to the revenue base, Magala and
Rubagumya (2007) provided some empirical evidence on the significance of various revenue
streams. For instance, in Rwanda, market fees represent the largest source of locally
mobilized revenue, accounting for nearly 60% of the overall revenue collected, whereas in
Uganda, market fees rank second behind graduated tax, accounting for close to 20% of the
total locally mobilized revenue. Therefore, the two experts contend that building a revenue
base is not the goal and will not accomplish its true purpose if the collecting techniques are
not improved and made more secure from a legal and financial standpoint.

Legal and Institutional Underpinnings

In Zimbabwe, there are various levels of local government that cover both urban and rural
areas. Urban Local Authorities are under the national jurisdiction of the Ministry of Local
Government, Public Works, and National Housing. It establishes policy, aids in capacity
building, and offers oversight, particularly in relation to matters of financial management and
governance. Similar functions are performed for rural local authorities by the Ministry of
Rural Development, Preservation and Promotion of Culture and Heritage (Ministry of Rural
Development), which was established in late 2015. The division of control over rural and
urban local governments between various ministries may make it difficult to coordinate
policies and manage effectively. Provincial Administrators answer to the Ministry of Rural
Development and represent the federal government at the subnational level. Publicly elected
councils (Rural District Councils and Urban Local Authority Councils), whose members
serve on a voluntary basis, make up local authorities. These councils are assisted by
secretariats or local administration, which oversee daily operations of local government and
guarantee the provision of services. Each chosen councilor represents a ward and consults
with committees called ward development committees that look out for the ward's interests.
As representatives of the traditional leadership, chiefs or headsmen may also be present on
rural development councils.
The legal foundations of public financial management at the local level
Chapter 14 New 2013 Constitution: This chapter outlines important guidelines for local
governance, increases the delegation of authority to the local level, and specifies
requirements for employees of provincial and local governments. It also describes the
makeup, authority, and general rules governing the behaviour of provincial and local
officials, including the removal process.
Chapter 17, Section 301 New 2013 Constitution: This section lays out the principles for
revenue sharing or transfers to the provinces and local governments, as well as the goals of
such transfers (such as basic service delivery, fiscal capacity, and developmental needs,
among others). It also stipulates that the provinces and local governments must receive at
least 5% of the national revenues collected in any given fiscal year as their share for that year.
The Rural Councils Act (Chapter 29:13): This Act establishes Rural District Councils and
offers instructions on how to run them and define their organization, authority, and duties.
Similar to the Urban Councils Act, the Act contains requirements on the proper use of
finances, audits, and borrowing restrictions, as well as specific guidelines on the types of
taxes and fees that Rural District Councils may impose. In September 2016, changes were
made to this Act that were in accordance with those made to the Urban Councils Act.
Public Finance Management Act (PFMA): The 2009-enacted Public Financial Management
Act (PFMA) establishes national standards and specifications for public accounting, financial
reporting by government bodies, and audits of government accounts. The Act and its
provisions, however, could stand some revision, according to the government. Draft reforms
and rules, which would improve the audit role, are now being discussed.
Procurement Act: The processes and procedures for public procurement at the national and
subnational levels are governed by this Act. A revised version of the legislation is being
discussed, and it includes several initiatives to increase the effectiveness, accountability, and
governance of public procurement, such as splitting the State Procurement Board into two
different organizations for regulation and monitoring.
Governance in Revenue Policy and Administration
Councils are able to generate their own income through a variety of sources thanks to the
local council acts (Urban Councils Act and Rural Council Act). Internal and external sources
of funding for municipal governments can be distinguished. Internally, local governments
raise money via charging property taxes, levies, selling assets (such land), and charging fees,
penalties, permits, and licenses. Additional monies provided by the federal government
through transfers, grants, and loans as well as donor contributions are examples of external
sources of funding. Water for domestic, commercial, or industrial usage, sewerage services,
solid waste disposal, and parking are just a few of the services that local authorities levy taxes
or levies for. User fees and rates from hospitals, clinics, ambulance services, schools,
libraries, and other community services make up the other significant portion of service
charges. Some municipal governments also use revenue-generating activities to raise money.
Although the annual tariff adjustments are governed by the central government, the acts grant
local authorities the legal authority to impose ratepayer user fees.
Section 288 of the Urban Councils Act 29:15 and the Rural District Councils Act 29:13
both outline the procedure for setting rates in councils, which states that: (1) Before the
expiry of any financial year the finance committee shall draw up and present for the
approval of the council estimates in such detail as the council may require of the income and
expenditure on revenue and capital accounts of the council for the next succeeding financial
year.
The same Act gives local authorities the authority to determine rates and fees by resolution:
1. A local authority may, by resolution passed by a majority of the total membership of the
local authority—
a) Fix tariffs or charges for—
i. The supply of electricity or water or of refuse removal services; or
ii. The conveyance of sewage or trade effluent in public sewers and its treatment at a sewage
treatment works; or
iii. Any other services which a local authority may provide in terms of this Act;
Draft estimates of revenue and expenditure (budget) are created by LA departmental heads
and combined into a consolidated council estimates of income and expenditure in accordance
with these legislative requirements. The budget is then presented to interested parties during
community outreach (consultation) meetings with the aim of getting their feedback and
approval on the budgets, including tariffs, for the upcoming years. The Prime Minister's
Directive of 1984 and other government directives both recognize the importance of these
discussions in the rate-setting process. The latter Directive promotes, among other things, a
large-scale grassroots community's participation and involvement in local governance and
other development initiatives. Water Development Committees, Residents Associations, and
other locally based organizations may be involved in these consultations at the grassroots
level. Water and sewer rates are not set and determined in a consistent manner. The
procedures used by different local authorities to determine tariff levels are different. The
following are the usual broad categories of tariff regimes:
1. Industrial/Commercial tariff structure
2. Institutional tariff structure
3. Residential Low density tariff structure
4. Residential High density tariff structure
When estimates presented in accordance with subsection (1) have been approved by the
council and signed by the mayor or chairman of the council, as the case may be, the council is
required to ensure that the following things happen: Copies of the estimates are immediately
made available for inspection by the public; and three copies of the estimates are forwarded
to the Minister for his information within two months.
THEORETICAL FRAMEWORK
According to Welman, Kruger, and Mitchell (2005), a theory is a collection of defensible
claims that serve as an explanation for a phenomenon. The Theory of Sustainability and the
Theory of Reasonable Action will both be used in this study. The thesis outlines a type of
economy and civilization that can exist globally and survive for a long time. Thwink defines
economic sustainability as the capacity to sustain a specific level of economic output over the
long term. From this theoretical foundation, the study used the concepts of sustainability and
financial viability. A successful municipality, in the opinion of Walbrugh (2015:1), is one
that has a strong tax base, a thriving economy, little reliance on grants and other transfers,
and effective financial management. According to Corporate Synergies Australia (2013),
viability is long-term when it is fairly possible to maintain planned, balanced inflows and
outflows of money over the longer period (often more than five years) in the face of changing
conditions.

This study will examine the phenomenon of municipal revenue collecting from the viewpoint
of the community, relying on the "theory of reasoned action" (TRA). This theory, which was
developed by Ajzen and Fishbein in 1980, holds that a person's behavior is determined by
their intention to carry out the behavior, and that this intention is, in turn, a function of their
attitude toward the behaviour and their subjective norm. Changing an attitude can, therefore,
change a person's behaviour, according to Trafimow (2009).
According to published research, problems with tax collection in most municipalities may be
due mostly to established family behavior (Mavhungu 2011). Households with a culture of
non-payment and an entitlement to municipal services, as well as those where there are no
sanctions for defaulters, will fail, neglect, or refuse to pay their municipal accounts. On the
other hand, if these patterns of behaviour can be positively influenced, perhaps offering a
solution to rural municipalities' problems with revenue collection, then municipalities may be
able to overcome their sustainability issues, allowing them to provide high-quality municipal
services in support of economic development.
METHODOLOGY
Because this study will have both quantitative and qualitative components, it will use
questionnaires, interviews, and document reviews to gather data. A survey, according to
Coolican (2009), entails requesting data from a sizable number of people. It includes
measurement techniques that entail asking respondents questions (interviews) or gathering
information manually, including through the use of questionnaires. Payne and Payne
(2004:186) point out that questionnaires are a collection of questions that can be responded to
by the research's intended respondents in a variety of ways, including face-to-face interviews
or the completion of structured or unstructured questions by the respondents themselves. One
advantage of utilizing this instrument for data collection is that the questions are uniform,
making the data easier to compare and analyze than with an interview. However, one of the
drawbacks is that it can take some responders a long time to complete the questionnaire due
to a time issue.
An interview, according to Polit and Hungler (1991), is a process for acquiring data through
conversation between the interviewer and the subject. Interviews have the advantage that the
interviewee can react whichever feels most comfortable for him, and the interviewer can
follow up with more questions if he needs more clarification. This instrument has drawbacks,
such as the potential for deviating from the primary research topic because both the
interviewee and the interviewer may wind up talking about issues that are not central to the
study, which could ultimately result in the collection of unreliable data.
Documentary search involves looking into, interpreting, and identifying the most important
records, whether they are public or private, as Payne and Payne (2004) also noted. Journal
articles, online data, and books containing data on revenue collection and performance will
all be used in this study. This approach is essential, especially in light of the fact that it may
collect content-rich data in both primary and secondary forms.
Sampling techniques
The two forms of sampling that will be used are snowballing and purposive sampling.
Purposive sampling is a technique that depends on the researcher's assessment of the
desirable qualities of the representative sample. It also has a specific audience in mind so that
the researcher may carefully choose the research participants. Its strength is in the ability to
choose information-rich instances that can be thoroughly examined in relation to the main
topics under investigation (De vos 2005). Using the snowball sampling method, participants
are asked to offer details about additional possible respondents who share their traits.

Population sample

The sample will be made up of members of the Zvimba Rural District Council's management
team from the Department of Revenue Collection, ward council members, regional chiefs,
district advocacy organizations, and locals.

Data Presentation and Analysis

Pie charts, graphs, and tables will all be used in this study. Tables and figures are simpler to
use and comprehend, as well as easier to interpret. Thematic data analysis will also be used in
this study to analyze the data.

RESEARCH OBJECTIVES
⮚ To pinpoint the areas where the Zvimba Rural District Council can raise money.
⮚ To determine the elements that influence the Zvimba Rural District Council's ability
to collect money.
⮚ To determine the main issues Zvimba Rural District Council has with tax collection.
⮚ To suggest changes to Zvimba Rural District Council's income collection

RESEARCH QUESTIONS
1. What are the primary revenue sources for municipal governments?
2. What opportunities exist for local governments to generate income?
3. What obstacles do local governments face when trying to collect money?
4. What suggestions can be implemented to increase local governments' ability to collect
money?
HYPOTHESIS

⮚ The ability of local governments to manage their finances is improved by sustainable

sources of income.
JUSTIFICATION OF THE STUDY
According to Olowu and Wunsch (2003), a strong revenue structure for local governments is
essential for the success of fiscal decentralization. As a result, this study aims to analyze and
perhaps address the issue of inefficient tax collection in Zvimba Rural District Council. This
study is justified in attempting to add to the body of information already available in the
domain of revenue collection by local authorities in general and specifically in Zimbabwe
because there hasn't been much research done on revenue collection and performance. This
study also aims to determine whether inadequate financial resources of local governments
might be connected to inefficient revenue mobilization tools, which will ultimately impair
service delivery in Zvimba Rural District Council. This study may assist regional, local, and
national policy makers and strategic planners in realizing potential avenues for enhancing
local government revenue collection and eschewing the issue of solely depending on central
government allocations, which will cause local governments to become subservient to the
central government. The investigation will also be helpful to market participants and
interested parties who want to collaborate with Zvimba Rural District Council.
DELIMITATIONS
Only the Zvimba Rural District Council will be the subject of this study, along with other
districts in the Mashonaland West province for comparison.

LIMITATIONS
Due to the nature of the topic or field, there may be limitations on this research, such as
access to original data from the council offices given the area's sensitivity to politics and
finances. In addition to the aforementioned, when target respondents particularly council
officials and officers within the target departments—fail to cooperate, the research is likely to
be impacted.
ETHICAL CONSIDERATIONS

● In this context, the research is going to be guided by the following:

● Confidentiality and safety of all participants.
● Professionalism will be upheld in every aspect.
● The research will be carried out with full consent from local authorities .There will
not be any fabrication of information or any falsification of information.
● Participants will participate voluntarily and they will be approached in public, with no
form of incentive for the enquiry.

STRUCTURE OF DISSERTATION

Chapter 1: The problem and its Settings

Chapter 2: Literature Review

Chapter 3: Research Methodology

Chapter 4: Data Analysis, Presentation and Discussion

Chapter 5: Conclusions and Recommendations

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