Searching with a thematic focus on Subnational and property tax, Taxation in Kenya
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- DocumentInternational Centre for Tax and Development, 2019Public 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.Document
Local government property tax administration and collaboration with central government: Case studies from KenyaInternational Centre for Tax and Development, 2019Document
Local government property tax administration and collaboration with central government: case studies of Kiambu, Laikipia and Machakos Counties, KenyaInternational Centre for Tax and Development, 2019Property 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.Document
Property tax in African secondary cities: insights from the cases of Kisumu (Kenya) and M’Bour (Senegal)International Centre for Tax and Development, 2019This 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.