Should Market Value Be Retained as the Only Tax Base for Municipal Property Rates in South Africa?
In terms of the Local Government: Municipal Property Rates Act 6 of 2004 (MPRA), metropolitan and local municipalities in South Africa may levy property rates on property. The MPRA provides for only one tax base, namely "market value". Given the paucity of skills and capacity to prepare c...
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| Format: | Article |
| Language: | Afrikaans |
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North-West University
2022-10-01
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| Series: | Potchefstroom Electronic Law Journal |
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| Online Access: | https://perjournal.co.za/article/view/14061 |