Understanding the Dynamics of, and Attitudes Toward, Property Tax Compliance in Zambia

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LoGRI is spearheading a comprehensive taxpayer survey across three councils in Luapula Province—Mansa, Samfya, and Kawambwa—to gather critical insights on taxpayer perceptions and the equity of current property valuations. This initiative follows a detailed diagnostic assessment of Zambia’s property tax challenges and the successful pilot of a novel hybrid valuation method in Mansa.

The survey will explore taxpayers’ attitudes, experiences, and views on several property tax aspects, including discovery, valuation, enforcement, and public awareness campaigns. Additionally, it will collect data on the physical features of properties in Mansa, assessing them with the new hybrid valuation methodology for a direct comparison to existing valuation rolls.

Aimed at a diverse sample, the survey includes both tax compliant and non-compliant individuals, along with unregistered property owners in informal settlements and in peri-urban zones on customary land, to ensure a wide-ranging understanding of the system’s current reach and potential gaps.

Complementing the survey, Kawambwa will undergo a diagnostic assessment with semi-structured interviews involving council officials and stakeholders, coupled with an examination of pertinent council documents. Information from Kawambwa will build on the comprehensive qualitative data already gathered for Mansa and Samfya.

These efforts are critical in guiding property tax reforms that promise a fair and transparent system, reflective of the populace’s perspective and conducive to equitable development.


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Mashekwa Maboshe


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Photo credit to Beyond Access

Sripriya Iyengar Srivatsa

Doctoral Fellow

Sripriya Iyengar Srivatsa is the Thematic Focal Point for Gender and Tax at the ICTD and a Doctoral Fellow at LoGRI. She is pursuing her PhD at University of Cambridge. Her research areas include political economy, state capacity, and gender, with a geographical focus on Sub-Saharan Africa and South Asia. Combining observational data and experimental methods, she specialises in analysing the roles of competing political institutions, state-society-land relations, and connections between intra-household dynamics and socioeconomic outcomes. She was an ODI Fellow at the Ministry of Finance in Sierra Leone from 2019-2021. She obtained her Master’s in Political Economy from SOAS, University of London. 


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Graeme Stewart-Wilson

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Nicolas Orgeira Pillai

Doctoral Fellow

Nicolas Orgeira Pillai is a Doctoral Fellow with LoGRI. His research focuses on local revenue mobilisation, with a particular interest in property taxation and tax compliance. Through the use of impact evaluation approaches and quantitative analysis, his work aims to support tax administrations in implementing state-building tax reforms that improves governance and the relationship between the government and the citizens. His projects also relate to tax administration, gender and taxation, and the informal economy. He holds a master’s in economics at the University of Toronto and is a doctoral candidate in Economics at the University of Sussex.


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