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.
Publication Details
Date
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- ICTD
Research theme
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
