Local Government Taxation in Sub-Saharan Africa
Date
2014-03Author
Fjeldstad, Odd-Helge
Chambas, Gérard
Brun, Jean-Francois
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Abstract
This paper reviews the state of knowledge on local government revenue systems in Africa, with a particular focus on commonalties and differences between Francophone and Anglophone countries in Sub-Saharan Africa. The analysis addresses the composition of local government ‘own’ revenues, administrative practices, and how the current revenue system affects economic efficiency and accountability. Based on findings from the review and knowledge gaps identified, areas for further research on local government revenue mobilisation are suggested. Combining research on the technical and administrative framework for local taxation with the political and economic realities at the local and central levels has the potential to identify constraints and practices that can guide policy work and be used as benchmarks to assess actual policy implementation.
Citation
Fjeldstad, O.H,, Chambas, G. and Brun, J.F. (2014) Local Government Taxation in Sub-Saharan Africa, Chr. Michelsen Institute, CMI Working Paper;2014: 2Is part of series
CMI Working Paper;2014: 2Rights holder
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http://creativecommons.org/licenses/by-nc/4.0/Sponsor
Department for International DevelopmentBill and Melinda Gates Foundation