Inter-Institutional Collaboration in Property Tax Administration in Senegal: Challenges and Perspectives

Status

Completed

Effective property tax mobilization depends on a combination of many factors. One crucial but relatively understudied aspect of property tax performance is inter-institutional collaboration. In many francophone African countries like Senegal, property tax administration is primarily controlled by the central government, while the revenue generated accrue to local governments. Furthermore, close collaboration is required between government institutions, particularly those in charge of the cadastre, taxation, and collection. This policy brief presents the ways in which the different actors in charge of property taxation collaborate in Senegal and examines how these inter-institutional dynamics affect performance. It also proposes recommendations for improving collaboration structures and practices.