Reviewing the Adequacy of Zambia’s Legal Framework for Local Authorities Revenue Mobilization

Abstract

An increase in sources of local authority’s revenue in both developed and developing countries has compelled governments to develop policies and laws aimed at guiding local authorities in revenue mobilization. The Zambian government, to be specific, has over the years developed quite many laws for this venture. In addition to the constitutional provision, other pieces of legislation guiding local authorities’ revenue mobilization in Zambia include; the Public Finance Management Act, No. 1 of 2018, Local Government Act, No. 2 of 2019, the Property Transfer Tax (Amendment) Act, 2019, Market and Bus Station Act. No.7 of 2007, the Valuation Surveyors Act, the Rating Act No. 21 of 2018, and the Personal Levy Act of 1996. This paper explores the adequacy of Zambia’s Legal Framework for Local Authorities Revenue Mobilization. The respondents were purposively sampled from the Ministry of Finance, the Ministry of Local Government, the Decentralization Secretariat, and the Local Authorities. Moreover, the various sources of local authorities’ revenue and pieces of legislation are discussed. Zambia has an adequate legal framework guiding local authority revenue mobilization. It is for this reason that local authorities are encouraged to adhere to the legal framework at all costs if they are to effectively generate revenue and play an effective role in enhancing development.