Financing Local Governments in Africa through Property Taxation

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Case Study of the Kumasi Metropolitan Assembly in Ghana

According to the World Bank, one critical prerequisite for sustainable local governments is adequate financial resources.

Thus, in addition to supplementing local resources through establishing central-local revenue transfers, governments are searching for ways to mobilize and improve existing local revenue sources.

Virtually all countries seem to be focusing on strengthening property taxation, the most common revenue source for local governments throughout the world.

This book discusses the property taxation processes, challenges, and provides practical recommendations to effectively harness the great potential property tax can provide in terms of generating the needed local revenue to finance local governments in Africa.

Effectively harnessing property taxes will strengthen the ability of local governments to provide basic services to its citizenry and help address issues of poverty and inequality, leading to development that is fair and sustainable.

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