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Tax Administration Reforms: Lessons from Georgia and Uganda

Several tax revenue administrations have implemented significant reforms along their journeys with the aim of attaining higher tax revenue collections, improved taxpayer compliance and more efficient service delivery. The results defer from country …

Local Government Property Tax Administration and Collaboration with Central Government: Case Studies of Kiambu, Laikipia and Machakos Counties, Kenya

Property taxes are a major source of revenue at sub-national levels in most countries, but their administration is complex, and in most cases the process involves both national and sub-national governments. In Kenya, county governments have legislat…

To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey

Non-filing refers to taxpayers who fail to submit a tax declaration, thus becoming ghosts in the eyes of tax authorities. It is a widespread phenomenon in sub-Saharan Africa, and has a number of detrimental fiscal effects. Non-filing has been larg…

Simplifying Property Tax Administration in Africa: Piloting a Points Based Valuation in Freetown, Sierra Leone

Economists generally consider property taxes to be good taxes, and many countries are encouraged to increase and improve revenue collection from property taxes. Beyond the economic efficiency of property taxation, research suggests that the politica…

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