The Withholding of Rates and Taxes in Five Municipalities.

The Community Law Centre, in partnership with the German Agency for Technical Cooperation (GTZ) and SALGA, recently completed a research project on the phenomenon of rates withholding in five South African municipalities. ‘Rates withholding’ is the practice by ratepayers of withholding their property rates and, in some cases, fees for municipal services because they believe that municipalities are not delivering. We argue that this practice, though less visible than service delivery protests, is equally destructive.

application/pdf LGB Iss 12(4) Withholding of Rates and Taxes in Five Local Municipalities.pdf — 136 KB

© 2016 Dullah Omar Institute
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