Many local governments in Africa have inadequate resources to deliver the services for which they are responsible. This paper examines opportunities and constraints to improving local revenue mobilisation by urban councils in anglophone Africa, including political and administrative constraints and factors affecting citizens’ compliance. It makes a number of recommendations for future policy and research.
Building fiscal capacity in developing countries: Evidence on the role of information technology
Merima Ali, Abdulaziz B. Shifa, Abebe Shimeles and Firew Woldeyes
National Tax Journal
Pre-colonial centralization and tax compliance norms in contemporary Uganda
Merima Ali and Odd-Helge Fjeldstad
Lobbying and the shaping of tax policies in Tanzania
Odd-Helge Fjeldstad,Lise Rakner