Taxation Archives – Decentralization Net

Intergovernmental Grants Impact on Tax Policy, Fiscal Stability and Political Economy

April 8, 2024 Marina Jandrevska

Intergovernmental grants are an important financial tool for funding subnational governments at the local, intermediate, and regional levels. These grants serve three main purposes: financing public services and investments, subsidizing services that may not be […]

Practical insights into contemporary financial management

December 3, 2023 Marina Jandrevska

Financial management as a scholarly field has been rapidly changing in the last few decades. This paradigm shift has been fueled by a number of factors, including the unprecedented development of ICT technology, globalization, man-made […]

Taxation and governance in rural areas: lessons from Togo and Sierra Leone

June 19, 2023 LPS Alliance

The international development community has increasingly focused on domestic resource mobilization as a means to achieve sustainable development financing. Though this agenda is primarily motivated by a desire to finance essential service delivery while reducing […]

Roy Kelly Moderates 6th African Tax Research Network Congress

October 26, 2021 LPS Alliance

Duke University Professor Roy Kelly moderated the “Tenets of a Successful Property Tax Reform for Africa” session at the 6th African Tax Research Network Congress (ATRN). The virtual three-day congress was held September 6-8 and focused on […]

Semi-Autonomous Revenue Authorities in Sub-Saharan Africa

June 27, 2021 Tianyu Chen

Semi-Autonomous Revenue Authorities (SARAs) are, according to the African Tax Administration Forum, “semi‐independent administrative bodies outside the traditional government hierarchy in which all revenue administration is consolidated into one administrative entity.” Unlike traditional central government […]

How Kampala is building a culture of taxpaying

October 26, 2016 LPS Initiative

KAMPALA, Uganda — Standing in front of a van packed with passengers and luggage on the roof rack, taxi driver Abu Mugisha is glued to his smartphone — paying his taxes. Scrolling down a list […]

Decentralizing Revenue in Latin America: Why and How

December 2, 2015 LPS Initiative

Latin American countries have made great strides in increasing total revenue. The biggest challenge they face, however, is reforming tax institutions and rules. The importance of taxation as a development tool cannot be emphasized enough, […]