Local government taxation in Sub-Saharan Africa: A review and an agenda for research
This paper reviews the state of knowledge on local government revenue systems in Africa, with a particular focus on commonalties and differences between Francophone and Anglophone countries in Sub-Saharan Africa. The analysis addresses the composition of local government ‘own’ revenues, administrative practices, and how the current revenue system affects economic efficiency and accountability. Based on findings from the review and knowledge gaps identified, areas for further research on local government revenue mobilisation are suggested. Combining research on the technical and administrative framework for local taxation with the political and economic realities at the local and central levels has the potential to identify constraints and practices that can guide policy work and be used as benchmarks to assess actual policy implementation.
Lobbyism or bribery
Elgar Concise Encyclopedia of Corruption Law
Research and Advisory Work on Taxation and Public Finance Management in Tanzania 1993-2023
Høyere skatter for de rike er en dårlig valgkampsak i Afrika