African Tax Administration Paper 2
This paper shares the author’s on-going experience in supporting the implementation of property tax reform programmes in smaller urban centres and rural districts in Sub-Saharan Africa, covering more than 12 local governments over a period of more than 10 years. The paper presents a generic training manual, designed to offer practical guidance for property tax reformers on the process of mobilising revenue. The guidance details the process step-by-step together with supporting materials, schedules and examples of survey instruments. Some results, lessons learned, and next steps have previously been published.