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Local government revenue mobilisation in Anglophone Africa

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  • Odd-Helge Fjeldstad
  • Kari Heggstad

Abstract

This paper examines opportunities and constraints facing local revenue mobilization in Anglophone Africa with an emphasis on urban settings. Specific revenue instruments and their effects on economic efficiency, income distribution and accountability are discussed. In particular, political and administrative constraints facing various revenue instruments and factors affecting citizens’ compliance behaviour are addressed. The analysis is exemplified by cases from across Anglophone Africa. A general conclusion emerging from the study is that local revenues mobilised in most local government authorities in Africa are necessary but not sufficient to develop and supply adequate services for the fast-growing population. On this basis areas for further research on local government revenue mobilisation in Africa are identified.

Suggested Citation

  • Odd-Helge Fjeldstad & Kari Heggstad, 2012. "Local government revenue mobilisation in Anglophone Africa," CMI Working Papers 6, CMI (Chr. Michelsen Institute), Bergen, Norway.
    • Handle: RePEc:chm:wpaper:wp2012-6
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    File URL: https://www.cmi.no/publications/file/4570-local-government-revenue-mobilisation-in.pdf
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    References listed on IDEAS

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    1. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
    2. Fjeldstad, Odd-helge & Semboja, Joseph, 2001. "Why People Pay Taxes: The Case of the Development Levy in Tanzania," World Development, Elsevier, vol. 29(12), pages 2059-2074, December.
    3. Jameson Boex, 2003. "The incidence of local government allocations in Tanzania," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0311, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Moore, Mick, 2014. "Revenue Reform and Statebuilding in Anglophone Africa," World Development, Elsevier, vol. 60(C), pages 99-112.
    2. repec:idq:ictduk:13710 is not listed on IDEAS
    3. Abdul-Wahab, Shamsia & Haruna, Issahaku & Nkegbe, Paul Kwame, 2018. "Effectiveness of resource mobilisation strategies of the Wa municipal assembly," MPRA Paper 96880, University Library of Munich, Germany, revised 24 Oct 2018.
    4. Gabriella Y. Carolini, 2021. "Aid’s urban footprint and its implications for local inequality and governance," Environment and Planning A, , vol. 53(2), pages 389-409, March.
    5. Kayode Taiwo, 2022. "Intergovernmental Transfers and Own Revenues of Subnational Governments in Nigeria," Hacienda Pública Española / Review of Public Economics, IEF, vol. 240(1), pages 31-59, March.
    6. Nyange, David & Tschirley, David & Nassoro, Hussein & Gaspar, Abeid, 2014. "Agricultural Produce Cess In Tanzania: Policy Options For Fiscal Reforms," Miscellaneous Publications 198744, Michigan State University, Department of Agricultural, Food, and Resource Economics.
    7. Nnamani, Obinna Collins & Ifeanacho, Kenechi Peter & Onyekwelu, Ezinne Ifeoma & Ogbuefi, Paul Chibueze, 2023. "Barriers to effective property tax reform in Nigeria: Implementation of the land use charge in Enugu state," Land Use Policy, Elsevier, vol. 126(C).
    8. Masaki, Takaaki, 2018. "The impact of intergovernmental transfers on local revenue generation in Sub-Saharan Africa: Evidence from Tanzania," World Development, Elsevier, vol. 106(C), pages 173-186.
    9. Engelmann, Tobias & von Haldenwang, Christian & Sahler, Gregor & Elfert, Alice & Germain, Samuel & Stanzel Ferreira, Amelie, 2015. "The devolution of the land and building tax in Indonesia," IDOS Studies, German Institute of Development and Sustainability (IDOS), volume 89, number 89, March.
    10. Tahiru, Fati & Agbesi, Samuel, 2019. "Driver and Barriers of ICT Adoption in Revenue Collection in Ghana: A Case of Accra Metropolitan Assembly," 30th European Regional ITS Conference, Helsinki 2019 205216, International Telecommunications Society (ITS).
    11. Paul Collier & Anthony J. Venables, 2017. "Urbanization in developing economies: the assessment," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 33(3), pages 355-372.
    12. Zidah D, Mwiinde & Dr Zivanai Mazhambe, 2024. "An Analysis of Revenue Management Efficiency at Lusaka City Council in Zambia," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(4), pages 1800-1806, April.
    13. Takaaki Masaki, 2016. "The impact of intergovernmental transfers on local revenue generation in Africa: Evidence from Tanzania," WIDER Working Paper Series 113, World Institute for Development Economic Research (UNU-WIDER).
    14. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : A Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
    15. Seid Hussen Yimam & Hans Lind & Belachew Yirsaw Alemu, 2022. "Understanding Urban Land Leasing System as a Strategic Value Capture Instrument to Enhance Urban Revenue in Ethiopia: A Case Study of Bahir Dar City," Economies, MDPI, vol. 10(6), pages 1-26, June.

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    Keywords

    Local government; Decentralization; Taxes; Business licenses; User fees; Africa;
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