PL EN


Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
Tytuł artykułu

Rethinking urban taxation in Harare, Zimbabwe : case in municipal governance and leadership

Autorzy
Treść / Zawartość
Identyfikatory
Warianty tytułu
PL
Zmiana w podatku miejskim w Harare (Zimbabwe) : studium przypadku : przewodzenie i zarządzanie komunalne
Języki publikacji
EN
Abstrakty
EN
Zimbabwe’s urban systems are „bleeding” as explained by the many years of economic instability with Harare being the worst affected city given its primacy. Yet, little effort, if any, has been invested in trying to understand to the extent to which the colonially-set cross-subsidisation systems are still intact in terms of property rating and taxation. This present study examines the leadership role Harare has for setting pace for other cities of which this is a possibility if taxation systems are re-examined, if dead, rejuvenated for sustainable futures. Unless, the leakages are managed, the urban fabric will in the long-run, lead to serious challenges in terms of service delivery in the light of urban fiscal policy. Noted in the study are the discrepancies in charging and billing according to income grouping, activities individuals and private corporate entities use. Drawing from narratives from key urban management stakeholders (council officials and other relevant stakeholders), the study, presents these observations. The paper proposes a governance framework in which stakeholder interact to find working solutions to finance city growth through an effective taxation policy.
PL
Miejskie systemy Zimbabwe „krwawią” spowodowane wieloletnią niestabilnością gospodarczą, Harare jest najbardziej dotkniętym tą niestabilnością miastem, z uwagi na jego znaczenie. Jednakże niewiele wysiłku, jeżeli w ogóle, włożono w próbę zrozumienia zasięgu, w jakim wzajemnie, nadal, pozostają subsydiowane systemy kolonialne, w warunkach szacowania wartości nieruchomości i podatków. Prezentowany artykuł analizuję rolę lidera, jaką przyjmuje Harare w celu ustalenia tempa dla pozostałych miast, w których występuje możliwość ponownego zbadania systemów podatkowych, a gdy nie istnieją takie systemy, ponowne ich określenie w celu przyszłego zrównoważonego rozwoju.
Rocznik
Tom
Strony
221--236
Opis fizyczny
Bibliogr. 60 poz.
Twórcy
autor
  • University of Zimbabwe, Dept of Rural & Urban Planning
Bibliografia
  • [1]. Brunori D., What Politicians know about Land Taxation: Land Lines Vol. 16 No. 4, 2004, pp. 12-14.
  • [2]. Chirisa I., Population Growth and Rapid Urbanization in Africa: Implications for Sustainability: Journal of Sustainable Development in Africa Vol. 10 No. 2, 2008, pp. 361 -394.
  • [3]. Herald, The., Zesa: Time to implement pre-paid meter policy, Zimpapers, Harare, 07 February, 2012.
  • [4]. Financial Gazette, The., Ministers bleed ZINWA, http://www.financialgazette.co.zw/top-stories/11797-ministers-bleed-zinwa.html, 01 March 2012.
  • [5]. Chronicle, The., Thousands face blackout, Zimpapers, Bulawayo. http://www.madisonzim.com/What_s_New/Latest_News_Developments/Thousands_face_blackout.pdf, 16 February, 2012.
  • [6]. Zetter R., Land Issues in Low-income Housing, Chapter 14 in Payne G. K., (ed.). Low-income Housing in the Developing World, John Wiley & Sons Ltd, London, 1984; Oaxley M., Affordable housing provision through implicit land taxation? Paper prepared for the on ‘Adequate and Affordable Housing for All’ organized by ISA Research Committee on Housing and the Built Environment, International Research Conference, Toronto, June 2004, http://www.urbancentre.utoronto.ca/pdfs/housingconference/Oxley_ISA-paper_2004.pdf, Access on 23.02.2012.
  • [7]. Chirisa I., Informality, Deceit and the Conscience: A Survey on Ethical Dilemmas in Harare: Journal of Sustainable Development in Africa Vol. 11, No. 2, 2009, pp. 257-280; Murowe SR., Chirisa I., Sally Mugabe Heights: The tale of an incidental Zimbabwean peri-urban housing scheme seeking legitimation: Zambezia Vol. XXXIII Nos.i/ii, 2006, pp. 71-89.
  • [8]. cf. Adamišin P and Tej J., The Analysis of the Economic Efficiency of Regions on the Level of Nuts III and on the Proportion of Municipal Taxation: Polish Journal Of Management Studies Vol. 5, 2012
  • [9]. Jonga W., and Chirisa I., Urban Local Governance in the Crucible: Empirical Overtones of Central Government Meddling in Local Urban Councils Affairs in Zimbabwe: Theoretical and Empirical Researches in Urban Management Vol. 3 No. 12, 2009, pp. 166-182.
  • [10]. Jonga W., and Chirisa I., Urban Local Governance in the Crucible: Empirical Overtones of Central Government Meddling in Local Urban Councils Affairs in Zimbabwe: Theoretical and Empirical Researches in Urban Management Vol. 3 No. 12, 2009, pp. 166-182; Corker I., The use of property taxation to reduce urban poverty: http://ww2.unhabitat.org/programmes/ifup/conf/Ian-Corker.PDF, 2002, Access on 13.04.2012.
  • [11]. Prud’homme R., Main issues in Decentralization in Strengthening Local Governments in Sub-Saharan Africa: Proceedings of Two Workshops, World Bank, Washington DC, 1989.
  • [12]. Bird RM., A Look at Local Business Taxes: State Tax Notes Vol. 36 No. 9, pp. 685–98.
  • [13]. Bahl RW., and Bird RM., Sub-national Taxes in Developing Countries: The Way Forward: Public Budgeting and Finance Vol. 28, No. 4, 2008, p. 1–25.
  • [14]. Ndlovu AT., Finding Capital on the Money Market: Borrowing Powers for Urban Local Government in Zimbabwe. Best Practices case study series, Regional Information Centre on Local Government, Harare, 2001, p. 5.
  • [15]. EEA (European Environmental Agency)., Land in Europe: prices, taxes and use patterns, EEA Technical report No 4/2010, European Environmental Agency: Luxembourg, 2010
  • [16]. EEA., Land in Europe: prices, taxes and use patterns, EEA Technical report No 4/2010, European Environmental Agency: Luxembourg, 2010
  • [17]. EEA., Land in Europe: prices, taxes and use patterns, EEA Technical report No 4/2010, European Environmental Agency: Luxembourg, 2010, p. 19 Reich M., Empirical and ideological elements in the decline of Ricardian economics, Review of Radical Political Economics Vol. 12, No. 1, 1980, pp. 1-14; Hubacek K. and Bergh C., Changing concepts of ‘land’ in economic theory: From single to multidisciplinary approaches, Ecological Economics, Vol. 56, No. 1, pp. 5 -27; George H., The Science of Political Economy, Kegan Paul, Trench, Trubner and Co., Ltd, London, 1898.
  • [18]. AFRODAD., What Has Tax Got To Do With Development - A critical look at Zimbabwe’s Tax System, AFRODAD: Harare, 2011, p. 7.
  • [19]. Mahi R., Managing Local Revenue In Indonesia. Paper prepared for the ‘Can Decentralization Help Rebuild Indonesia? Conference at Georgia State University, Atlanta, May 1- 3, 2002.
  • [20]. Mahi R., Managing Local Revenue In Indonesia. Paper prepared for the ‘Can Decentralization Help Rebuild Indonesia? Conference at Georgia State University, Atlanta, May 1- 3, 2002.
  • [21]. Cornforth CJ., The governance of social enterprises: a paradox perspective: Annals of Public and Cooperative Economics Vol. 75 No. 1, 2004, pp. 11-32.
  • [22]. Cornforth CJ., The governance of social enterprises: a paradox perspective: Annals of Public and Cooperative Economics Vol. 75 No. 1, 2004, pp. 11-32; Nnkya TJ., Why planning does not work? Land-use planning and residents rights in Tanzania, Mkuki na Nyota Publishers, Dar es Salaam, 2008.
  • [23]. Brunori, 2004, p. 12
  • [24]. Koomen E and Buurman J., Economic Theory and Land Prices in Land Use Modeling. Paper presented at the 5th AGILE Conference on Geographic Information Science, Palma (Balearic Islands Spain) April 25th-27th 2002
  • [25]. Chirisa I., Population Growth and Rapid Urbanization in Africa: Implications for Sustainability: Journal of Sustainable Development in Africa Vol. 10 No. 2, 2008, pp. 361 -394, p. 374.
  • [26]. Smith J.J., Geonomics: Recovery of Site-Rents for Urban Density, http://www.cooperativeindividualism.org/smith_jeff_on_geonomics.html, 2003, Access on 24.03.2012.
  • [27]. Smith J.J., Geonomics: Recovery of Site-Rents for Urban Density, http://www.cooperativeindividualism.org/smith_jeff_on_geonomics.html, 2003, Access on 24.03.2012, p. 1.
  • [28]. Mcauslan P., Urban Land and Shelter for the poor, Earthscan Paperback, Washington DC, 1985.
  • [29]. cf. Maftei D., New Approach for Energy Security – The Efficient Management of Funds For Investment In Infrastructure For Green Energy: Polish Journal of Management Studies Vol. 5, 2012
  • [30]. Sirken IA., Introduction to urban Taxation, Financing Urban Development: Towards more resources and better management, The Urban Edge Vol. 6 No. 6, 1986, p. 1
  • [31]. Mcauslan P., Urban Land and Shelter for the poor, Earthscan Paperback, Washington DC, 1985
  • [32]. AFRODAD, 2011, p. 15.
  • [33]. Chirisa I., Aspects in urban layout design in Zimbabwe: Case in Sunningdale, Harare, Lambert Academic Publishing, Saarbrucken (Germany), 2011.
  • [34]. Moyo J., The Demand for Urban Services in Africa in Strengthening Local Governments in Sub-Saharan Africa: Proceedings of Two Workshops, World Bank, Washington DC, 1989
  • [35]. Ndlovu AT., Finding Capital on the Money Market: Borrowing Powers for Urban Local Government in Zimbabwe. Best Practices case study series, Regional Information Centre on Local Government, Harare, 2001.
  • [36]. Mutambirwa Mr., Principal Valuer at the City of Harae, Interviewd on 9 February 2012.
  • [37]. Mutambirwa, Mr. Principal Valuer of the City of Harare, Interviewed on February 9, 2012.
  • [38]. Marange Mr, Senior Valuer at Messrs Choruma Marias Valuation and Estate Executive Private Ltd, Interviewed on February 9, 2012.
  • [39]. Marange Mr, Senior Valuer at Messrs Choruma Marias Valuation and Estate Executive Private Ltd, Interviewed on February 9, 2012.
  • [40]. Marange Mr, Senior Valuer at Messrs Choruma Marias Valuation and Estate Executive Private Ltd, Interviewed on February 9, 2012.
  • [41]. Honyerwai, Mr, Senior Valuer at Golden Properties and Parliamentary Agents, Interviewd on 16.02.2012.
  • [42]. Kwaramba Mr, Member of the Zimra Audit Committee, Interviewed on 17 February 2012.
  • [43]. Honyerwai, Mr, Senior Valuer at Golden Properties and Parliamentary Agents, Interviewd on 16.02.2012.
  • [44]. Mutambirwa Mr., Principal Valuer at the City of Harae, Interviewd on 9 February 2012.
  • [45]. cf. Cortemiglia A., Involving informally housed communities in shaping local government policies aimed at poverty alleviation: A South African perspective, A thesis for the Doctor of Literature and Philosophy in Development Studies, University of South Africa, 2006.
  • [46]. Marange Mr, Senior Valuer at Messrs Choruma Marias Valuation and Estate Executive Private Ltd, Interviewed on February 9, 2012.
  • [47]. Mutambirwa Mr., Principal Valuer at the City of Harae, Interviewd on 9 February 2012.
  • [48]. Mutambirwa Mr., Principal Valuer at the City of Harae, Interviewd on 9 February 2012.
  • [49]. Honyerwai, Mr, Senior Valuer at Golden Properties and Parliamentary Agents, Interviewd on 16.02.2012.
  • [50]. Madzivanzira F, Valuer at CBZ Properties, 21 February 2012.
  • [51]. Honyerwai, Mr, Senior Valuer at Golden Properties and Parliamentary Agents, Interviewd on 16.02.2012.
  • [52]. Zimbabwean, The (12 May, 2011)., Speculative business people cry foul as city introduces the new zoning system., http://www.thezimbabwean.co.uk/articles/39552/speculative-business-people-cry-foul-as-city-introduces-the-new-zoning-system.html, 12 May 2011.
  • [53]. Kwaramba Mr, Member of the ZIMRA Audit Committee, Interviewd on 17 February 2012.
  • [54]. Slusarczyk B., Kot S., Michalski M.W., “Global Strategy Through Cross-Border Mergers and Acquisitions”, Revista Europea de Direccion y Economia de la Empresa Vol. 21 nr 1/2012.
  • [55]. Chagwena Mr, Senior Valuer at CBZ Properties, Interviewed on 23 February 2012
  • [56]. Honyerwai, Mr, Senior Valuer at Golden Properties and Parliamentary Agents, Interviewd on 16.02.2012.
  • [57]. Kwaramba Mr, Member of the ZIMRA Audit Committee, Interviewd on 17 February 2012.
  • [58]. Kwaramba Mr, Member of the ZIMRA Audit Committee, Interviewd on 17 February 2012.
  • [59]. Harisalo R and Miettinen E., Trust Capital – The third force of entrepreneurship, University of Tampere, Department of Administrative Science: Tampere, 1997.
  • [60]. Corker I., The use of property taxation to reduce urban poverty: http://ww2.unhabitat.org/programmes/ifup/conf/Ian-Corker.PDF, 2002, Access on 13.04.2012; Smith J.J., Geonomics: Recovery of Site-Rents for Urban Density, http://www.cooperativeindividualism.org/smith_jeff_on_geonomics.html, 2003, Access on 24.03.2012.
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-7cd80ae2-2ab2-479b-9a5f-aa7142a2f3c9
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.