Local government taxation in Sub-Saharan Africa: A review and an agenda for research

Sunday, 13 September 2015
Odd-Helge Fjeldstad, Gérard Chambas, Jean-Francois Brun
Local government taxation in Sub-Saharan Africa: A review and an agenda for research

 

Local government taxation in Sub-Saharan Africa: A review and an agenda for research

Odd-Helge Fjeldstad, Gérard Chambas, Jean-Francois Brun (2014)

Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2014:2) 42 p.

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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.

 

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  • Author
    Odd-Helge Fjeldstad, Gérard Chambas, Jean-Francois Brun
  • Version
    1.0
  • Created
    Sunday, 13 September 2015
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