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Policy implementation under stress: Central-local government relations in property tax collection in Tanzania
(CMI Working Paper WP 2018:1, Working paper, 2018-01-01)
Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges ...
Taxing the urban boom: property taxation in Africa
(CMI Insight 2017:1, Report, 2017-03-01)
The growth of Africa’s towns and cities has outpaced local governments’ capacity for service delivery in terms of management, infrastructure, and financing. As a result, many African towns and cities are now faced with a ...
Taxing the urban boom in Tanzania: Central versus local government property tax collection
(CMI Insight 2017:3, Report, 2017-06-01)
Effective collection of property taxes requires constructive working relations between the central government revenue authority and the municipalities, independent of the mode of administration. Clear division of function ...
Property Taxation in Developing Countries
(CMI Brief vol. 16 no. 1, Report, 2017-03-01)
Property tax (PT) raises on average revenues of less than 1% of GDP in developing countries. In many African countries it contributes far less than 0.5%. Following such low contribution, there is a growing eagerness among ...