TITLE: Local government taxation in Sub-Saharan Africa A review and an agenda for research
AUTHOR(S): Fjeldstad, O.-H., Chambas, G., & Brun, J.-F.
YEAR: 2014
ABSTRACT: This paper reviews the state of knowledge on local government revenue systems in Africa, with a particular emphasis on commonalties and differences between Francophone and Anglophone countries in Sub-Saharan Africa. The analysis focuses on the composition of local government ‘own’ revenues, administrative practices, and how the current system affects economic efficiency and accountability.
LANGUAGE: English
