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This paper explores administrative challenges that developing countries face in property tax administration. It is internationally acknowledged that local authorities play a vital role in enhancing a country’s economic growth and provision of publi…
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Information communication technology (ICT) is an important tool to support local governments in their efforts to more efficiently administer property taxes and other own source revenues. Increasingly, developing countries, including those in Africa…
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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…
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Urban service sectors including construction and real estate drives contemporary economic growth in Africa. This manifests in rapidly transforming landscapes and the proliferation of valuable property in the continent’s booming large cities, often …
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Property taxation in Tanzania is one among sources that the government can potentially and largely use to widen its tax base and increase revenue collection. Being directly visible to taxpayers, by design it is relatively easier from the taxpayers’ …
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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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The current COVID-19 pandemic and associated economic crisis have seen Africa fall into recession for the first time in over 25 years. This has strained already limited local government resources significantly. At the same time, the pandemic has hig…
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Text message reminders with a threat of fine can increase property tax compliance. This effect increases when local government leaders are involved in property tax collection. Local government leaders should be seen as key to enhancing compliance wi…
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The implementation of a property tax mobilisation policy that takes taxpayers' concerns to heart is essential to improve tax compliance in Benin. The tax administration, in collaboration with local authorities, must: inform property owners more abou…
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This study assesses the causal impact of tax education on property-tax collection in Benin. Two different treatments (deterrence and persuasion) were administered through a randomized controlled trial. The results show that both treatments have posi…
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Property tax is a potential revenue source in developing countries but contributes little to total tax revenue. Evidence indicates that property tax contributes on average less than 1% of GDP in developing countries and below 0.5% of GDP for African…
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