Challenges of municipal revenue management on service delivery at Mtubatuba Local Municipality

Background: For municipalities to execute their service delivery mandate, financial resources are needed. However, there is a need for municipalities to effectively and efficiently manage revenues at their disposal. The article therefore argues that the management of public revenue is crucial to the provision of services in the Mtubatuba Local Municipality. Aim: This article explores the challenges of public revenue management at Mtubatuba Local Municipality in KwaZulu-Natal, South Africa. This article provides insights into the challenges and effects of municipal revenue management at Mtubatuba Local Municipality. Methods: This article employed a qualitative approach to explore the challenges faced by Mtubatuba Local Municipality in managing its revenues. The data were collected through in-depth interviews with 30 municipal officials. Purposive sampling was used to select the participants. Results: The article found that there are several challenges that hinder effective revenue management in the municipality. These challenges include ineffective leadership, conflict of interest, non-payment, a lack of qualification, political interference, ineffective tax collection, corruption and misappropriation of municipal funds. Conclusion: It is concluded that for municipality like Mtubatuba to deliver essential services to its citizen, management of financial resources is key and essential. Contribution: This article adds to the ongoing debate on how municipalities could be capacitated to manage their meagre financial resources for service delivery. The article adds to the body of knowledge by recommending monitoring systems, formulating and executing conflict of interest rules, implementing strong anti-corruption policies, better communication with debtors, establishing clear job criteria and enhancing leadership competence.