Pathways Into the Tax Net: Better Ways to Register African Taxpayers
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Date
2024-05Author
Groening, Edward
Moore, Mick
Mukama, Denis
Waiswa, Ronald
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Abstract
A good system for registering taxpayers is central for
effective revenue collection. This is especially true for three taxes that account for the majority of revenue collected in most countries – corporate income tax, personal income tax (PIT), and value added tax. However, systems for registering taxpayers in sub-Saharan Africa are often poorly designed and managed. Summary of ICTD African Tax Administration Paper 34.