WATAF-FAFAO Taxation of Income and Wealth in West Africa

The West African Tax Administration Forum (WATAF) hosted a transformative workshop titled “Taxation of Income and Wealth in West Africa” from July 23-26, 2024, in Lagos, Nigeria. Designed to equip tax administrators with cutting-edge geospatial analytics techniques for property taxation, the event brought together approximately 50-60 participants. The workshop focused on identifying High-Net-Worth individuals and businesses to strengthen revenue collection in West Africa.

Dr. Titilola Akindeinde, Executive Director of the Local Government Revenue Initiative (LoGRI), delivered the opening remarks, setting an engaging tone for the workshop. Alongside her, Dr. Colette Nyirakamana, LoGRI’s Research Lead, facilitated multiple sessions addressing property tax policy, compliance, enforcement, and land administration challenges in the region.

Key Workshop Highlights

Property Tax Policy and Administration

Dr. Nyirakamana detailed systemic challenges undermining property tax performance in West Africa, including limited automation, poor interagency collaboration, and political resistance. She emphasized context-specific reforms to improve transparency, reduce administrative burdens, and enhance inter-governmental collaboration. Sharing insights from Freetown, Sierra Leone, she showcased a reform that increased revenue potential fivefold by reassessing high-value properties.

Tax Compliance Strategies

Dr. Akindeinde highlighted the importance of compliance for equitable and efficient tax systems. She proposed strategies such as participatory budgeting, transparent communication of tax benefits, and revenue earmarking for development projects. Drawing examples from Kenya and Uganda, she illustrated how active citizen engagement strengthens the link between taxation and service delivery.

Enforcement Mechanisms

Dr. Nyirakamana explored the balance between voluntary compliance and enforcement. She advocated for clear, rules-based enforcement frameworks with credible penalties to encourage compliance, particularly among wealthier taxpayers. Examples included both “hard” measures like property seizures and “soft” measures such as public awareness campaigns and digital technologies to simplify tax processes.

Land Administration and Property Taxation

Dr. Akindeinde and Dr. Nyirakamana proposed innovative ways to integrate land administration with property taxation, addressing challenges such as incomplete cadasters and high registration costs. They highlighted strategies like cross-government mapping, “property-tax-first” approaches that prioritize taxation before formal registration, and data-sharing mechanisms to create comprehensive property maps for effective taxation.

Lasting Impact

The WATAF workshop underscored the need for both technical and sociopolitical solutions to advance property tax systems in West Africa. LoGRI’s sessions fostered meaningful discussions and shared actionable strategies for enhancing transparency, efficiency, and revenue potential. By leveraging regional experiences and tailored reforms, the workshop provided participants with practical tools to tackle property tax challenges and contribute to sustainable development in the region.

You can watch Dr. Nyirakamana and Dr. Akindeinde’s full presentations here.

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