A subset of countries in Africa – such as Rwanda – operate a self-declaration property tax system, under which property owners are obligated to declare their properties and values on an annual basis. While this approach can reduce the government’s administrative burden, it can lead to revenue underperformance and inequity, as many taxpayers either fail to declare or under-declare property values. To help address these challenges, governments can either: (1) strengthen the self-declaration system, through more frequent audits, or the construction of a comparative dataset of property values using computer-assisted mass appraisal (CAMA); or (2) transition towards an administrative assessment system where the government is responsible for identifying and valuing all properties for tax purposes. Each avenue for reform carries different advantages and disadvantages in terms of cost, accuracy, and complexity. The policy option ultimately pursued should reflect the government’s political will and financial resources.
Wilson Prichard is an Associate Professor at the University of Toronto, an Associate Research Fellow at the Institute of Development Studies, Chair of the Local Government Revenue Initiative (LoGRI) and former Executive Director of the International Centre for Tax and Development (2020-2024). His research focuses on the relationship between taxation and citizen demands for improved governance in Africa.
Colette Nyirakamana is Research Lead for the Local Government Revenue Initiative, and Senior Research Associate at the Munk School of Global Affairs and Public Policy at the University of Toronto. Her research focuses on building the fiscal autonomy of subnational governments across sub-Saharan Africa.
Regan McCort is a recent Master of Global Affairs graduate from the Munk School of Global Affairs and Public Policy at the University of Toronto, with an emphasis in Human Rights and Global Justice. She also holds a Bachelor of Arts specializing in International Relations from the University of Western Ontario. Through her work with LoGRI, Regan seeks to bridge the gap between research and reform, by supporting various strategic communication initiatives and continuous stakeholder engagement.
