Abstract

<p>The adoption of the Sustainable Development Goals (SDGs) by Zimbabwe marked a commitment to global development priorities centered on human well-being, environmental sustainability, and inclusive governance. The SDG framework offers a strategic opportunity for national alignment across sectors, particularly in promoting efficient public administration and the development of smart cities. Despite Zimbabwe’s formal ratification and support for this global agenda, practical implementation within State-Owned Enterprises and public institutions remains limited. Local authorities, such as the Harare City Council, are grappling with severe financial and liquidity constraints that hinder effective service delivery and progress toward SDG targets.</p>
<p>This study explores the dynamics of municipal revenue collection in the context of Harare City Council, assessing the challenges and opportunities within the broader framework of sustainable development. Despite access to a wide range of revenue sources, the Council struggles to generate sufficient income to meet operational and developmental goals. Key issues include administrative inefficiencies, weak enforcement mechanisms, political interference, and lack of technological integration. These constraints undermine not only the financial viability of the municipality but also its ability to contribute meaningfully to Zimbabwe’s SDG commitments.</p>
<p>The research calls for strengthened institutional frameworks, innovation in revenue mobilization strategies, and enhanced transparency and accountability. Addressing these factors is crucial for enabling local authorities to perform their mandates and support national development efforts effectively. This case study of Harare City Council highlights the urgent need for systemic reforms to improve local governance and align municipal performance with the objectives of the SDGs</p>