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<p>Local governments worldwide are increasingly deploying artificial intelligence (AI) to enhance revenue generation, improve fiscal management, and advance transparent and accountable service delivery. In South Africa, municipalities face persistent revenue challenges despite progressive constitutional and policy frameworks. This article presents an extensive systematic literature review, conducted in accordance with the PRISMA 2020 reporting guidelines, examining the deployment of AI in South African local government revenue systems, guided by the Technology-Organisation-Environment (TOE) framework. Drawing on a final corpus of 148 peer-reviewed studies retained, after systematic screening, from an initial pool of 400 records identified sourced from five scholarly databases, the review synthesises evidence across three analytical categories: technological capacity (infrastructure readiness and data interoperability), organisational context (institutional leadership, skills, and accountability), and environmental conditions (regulatory frameworks, citizen trust, and political will). Findings indicate that fragmented digital infrastructure, limited institutional capacity, and critical skills shortages substantially impede effective AI integration in municipal fiscal systems. The absence of robust ethical governance frameworks further raises concerns about algorithmic bias and the risk of compounding socio-economic inequalities. This study demonstrates that the successful deployment of AI in local revenue systems requires not only technological investment but also institutional readiness, interoperable digital infrastructure, ethical and inclusive governance, and sustained capacity development. The review highlights the need for AI literacy programmes, municipally embedded innovation hubs, and the institutionalisation of algorithmic governance aligned with South Africa’s constitutional values and social realities. Through mapping these challenges and enabling conditions, the study offers vital insights for policymakers and practitioners aiming to leverage AI responsibly as a catalyst for revenue collection.</p>

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Harnessing artificial intelligence for revenue generation in South African local government

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2026年7月4日

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  • Costa Hofisi,
  • Mahlatse Sevhake

摘要

Local governments worldwide are increasingly deploying artificial intelligence (AI) to enhance revenue generation, improve fiscal management, and advance transparent and accountable service delivery. In South Africa, municipalities face persistent revenue challenges despite progressive constitutional and policy frameworks. This article presents an extensive systematic literature review, conducted in accordance with the PRISMA 2020 reporting guidelines, examining the deployment of AI in South African local government revenue systems, guided by the Technology-Organisation-Environment (TOE) framework. Drawing on a final corpus of 148 peer-reviewed studies retained, after systematic screening, from an initial pool of 400 records identified sourced from five scholarly databases, the review synthesises evidence across three analytical categories: technological capacity (infrastructure readiness and data interoperability), organisational context (institutional leadership, skills, and accountability), and environmental conditions (regulatory frameworks, citizen trust, and political will). Findings indicate that fragmented digital infrastructure, limited institutional capacity, and critical skills shortages substantially impede effective AI integration in municipal fiscal systems. The absence of robust ethical governance frameworks further raises concerns about algorithmic bias and the risk of compounding socio-economic inequalities. This study demonstrates that the successful deployment of AI in local revenue systems requires not only technological investment but also institutional readiness, interoperable digital infrastructure, ethical and inclusive governance, and sustained capacity development. The review highlights the need for AI literacy programmes, municipally embedded innovation hubs, and the institutionalisation of algorithmic governance aligned with South Africa’s constitutional values and social realities. Through mapping these challenges and enabling conditions, the study offers vital insights for policymakers and practitioners aiming to leverage AI responsibly as a catalyst for revenue collection.