Showing 13-24 of 52 publications

The Role of Information Technology to Enhance Property Tax Revenue in Kenya, Tanzania and Zambia

William McCluskey, Riël Franzsen, Mundia Kabinga & Chabala Kasese

Public finance theory suggests that property tax is an ideal local tax. But it’s also a ‘data-hungry’ tax, making it difficult and costly to administer properly— especially at the local government level where capacity, skills and resources are often lacking. Given its high data demands, property tax administration lends itself to the application of modern…

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Presumptive Income Tax Assessment of SME’s in Addis Ababa, Ethiopia

Amanuel Mekonnen Workneh & Endalkachew Mulugeta Baileyegn with Graeme Stewart-Wilson

At their most general, presumptive taxes seek to use indirect means to assess the liability of a specific taxpayer, which differ from the usual rules based on taxpayer accounts. Many countries use some form of presumptive taxation to simplify the rules for businesses and individuals that frequently escape taxation. Ethiopia uses presumptive taxation as a…

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Local Government Property Tax Administration and Collaboration with Central Government: Case Studies from Kenya

Rose Wanjiru, Anne Wanyagathi Maina & Eldah Onsomu with Graeme Stewart-Wilson

Property taxes are an important revenue source for subnational governments. Across sub-Saharan Africa collection of property taxes is made up of several distinct processes, some situated at the national level, and some at the local level. Thus, inter-organisational cooperation and institution-based trust are essential for the successful implementation of property taxation. Because of the common…

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Tax Administration Reforms: Lessons from Georgia and Uganda

Margaret Magumba

Tax revenue administration in Uganda went through a series of reforms from 1991–2014, with the height of these reforms occurring from 2004–2014. These reforms achieved a lot of improvement in the quality of tax administrators’ service delivery, tax compliance and revenue collection. However, in contrast with some other countries that implemented somewhat similar reforms, the…

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Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe

Waziona Ligomeka

Interest is growing in taxing small-scale traders in developing countries in both the academic literature and the policy arena. This interest is due to the large and often growing portion of small-scale businesses in many developing economies, which is eroding their formal tax bases. Zimbabwe is slowly, but increasingly taxing this sector. In 2005 the…

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An Analysis of Discrepancies in Taxpayers’ VAT Declarations in Rwanda

Giulia Mascagni, Denis Mukama & Fabrizio Santoro

In recent years, one of the most important developments in African tax administration has been the widespread adoption of value added tax (VAT). A key feature of VAT is its self-enforcement mechanism, which incentivises buyers to request a receipt and claim refunds on VAT paid. This should in principle go against the seller’s incentive to…

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Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda

Giulia Mascagni, Fabrizio Santoro & Denis Mukama

African revenue authorities developed a growing interest in tax education as a key driver of compliance and in the context of a modern approach to tax administration (Mascagni and Santoro, 2018). Indeed, poor tax knowledge has a number of potentially serious implications. Firstly, it is likely to affect compliance. On the one hand, uninformed taxpayers…

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January 2019

Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority

Michael Mwondha, Tina Kaidu Barugahara, Mwajumah Nakku Mubiru, Sarah Wasagali Kanaabi & Milly Isingoma Nalukwago

Tax collection has historically – in Africa and elsewhere – been collected almost entirely by men, partly reflecting patterns of authority and privilege in society, and partly owing to the traditionally coercive and confrontational approaches used. The situation is changing, with women entering the profession in increasing numbers, in part because of changes in the…

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