Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
The current and potential roles of municipal registers of properties in South Africa
Thesis (PhD (Tax Policy))--University of Pretoria, 2024.
Saved in:
| Other Authors: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
University of Pretoria
2025
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613529352175616 |
|---|---|
| access_status_str | Open Access |
| author2 | Franzsen, R.C.D. (Riel) |
| author_browse | Franzsen, R.C.D. (Riel) |
| author_facet | Franzsen, R.C.D. (Riel) |
| collection | Thesis |
| dc_rights_str_mv | © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Thesis (PhD (Tax Policy))--University of Pretoria, 2024. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/101024 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:35.577Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/101024 The current and potential roles of municipal registers of properties in South Africa Franzsen, R.C.D. (Riel) janet@metgovis.co.za McCluskey, William J. Channing, Janet UCTD Sustainable Development Goals (SDGs) Property registers Property rates Geospatial Coverage Base registers Thesis (PhD (Tax Policy))--University of Pretoria, 2024. Theory suggests that the recurrent property tax is a good local tax. Most countries have a form of property tax that is an important source of own source revenue for local government. Market value is well regarded as the most appropriate base for property taxation as it is considered both fair and equitable, and it considers the general ability to pay. The Local Government: Municipal Property Rates Act, 6 of 2004 (hereafter “MPRA”) regulates recurrent property tax, known as property rates in South Africa, and is levied by municipalities. The MPRA also provides for the assembly and maintenance of municipal registers of properties. These registers or inventories provide the coverage required for property rates. This thesis evaluates how the municipal registers of properties are currently implemented from legislative, institutional, and operational perspectives. This research contributes to knowledge by developing a consistent understanding of the utility of the municipal registers of properties and the operational tasks required to establish and maintain these registers for more efficacious rating. This thesis evaluates the potential of the municipal registers of properties as an instrument for more successful financial reporting, as well as exploring potential applications towards improved land administration in South Africa. The findings of this thesis indicate that, with certain legislative amendments, adjustments to institutional arrangements, careful thesis of operational workstreams, and rigorous monitoring and oversight, geospatial municipal registers of properties may contribute a lot more than their present role of providing coverage for property rating. The role of the municipal register of properties should be elevated from providing coverage for property rates to the ‘single version of the truth’ for all property-related business processes in municipalities and beyond. Economics PhD (Tax Policy) Unrestricted Faculty of Economic And Management Sciences SDG-08: Decent work and economic growth SDG-09: Industry, innovation and infrastructure SDG-10: Reduces inequalities SDG-11: Sustainable cities and communities SDG-16: Peace, justice and strong institutions 2025-02-18T13:00:26Z 2025-02-18T13:00:26Z 2025-05-13 2024-08-30 Thesis * A2025 http://hdl.handle.net/2263/101024 10.25403/UPresearchdata.28435613 en © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Sustainable Development Goals (SDGs) Property registers Property rates Geospatial Coverage Base registers The current and potential roles of municipal registers of properties in South Africa |
| title | The current and potential roles of municipal registers of properties in South Africa |
| title_full | The current and potential roles of municipal registers of properties in South Africa |
| title_fullStr | The current and potential roles of municipal registers of properties in South Africa |
| title_full_unstemmed | The current and potential roles of municipal registers of properties in South Africa |
| title_short | The current and potential roles of municipal registers of properties in South Africa |
| title_sort | current and potential roles of municipal registers of properties in south africa |
| topic | UCTD Sustainable Development Goals (SDGs) Property registers Property rates Geospatial Coverage Base registers |
| url | http://hdl.handle.net/2263/101024 |