W. McCluskey, R. Franzsen, M. Kabinga, C. Kasese / International Centre for Tax and Development, 2019
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.
R. Wanijiru, A. Wanyagathi Maina, E. Onsomu, G. Stewart-Wilson / International Centre for Tax and Development, 2019
Property taxes are a major source of revenue at sub-national levels in most countries, but their administration is complex, and in most cases the process involves both national and sub-national governments. In Kenya, county governments have legislative authority to levy property taxes and the responsibility to finance some of the cost of the services they provide.
L.R. Cirolia, J.C. Mizes / International Centre for Tax and Development, 2019
This working paper adopts an urban lens on property tax. It focuses specifically on how property tax operates in two African secondary cities, Kisumu (Kenya) and M’Bour (Senegal). The paper identifies three factors shaping the low levels of property tax collection in the two case cities.
W. McCluskey, R. Franzsen, M. Kabinga, C. Kasese / International Centre for Tax and Development, 2018
Information communication technology (ICT) is an important tool to support local governments in their efforts to more efficiently administer property taxes and other own-source revenues. Increasingly, developing countries, including those in Africa, are managing large volumes of data on taxable properties and taxpayers within the ICT environment.