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Pathways Into the Tax Net: Better Ways to Register African Taxpayers

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posted on 2024-09-05, 21:46 authored by Edward Groening, Mick Moore, Denis Mukama, Ronald Waiswa
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.

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Institute of Development Studies

Citation

Groening, E.; Moore, M.; Mukama, D. and Waiswa, R. (2024) Pathways Into the Tax Net: Better Ways to Register African Taxpayers, ICTD Research in Brief 109, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2024.031

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ICTD Research in Brief 109

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© Institute of Development Studies 2024

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en

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International Centre for Tax and Development (ICTD)::3b220a8a-8703-4b31-ae24-8e7b0c5f7583::600

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