This policy brief explores the complex yet crucial role of inter-institutional collaboration in the effective mobilization of property taxes. While many factors contribute to the performance of property tax systems, the aspect of collaboration between different institutions is often overlooked but remains vital.
In francophone African countries, including Senegal, the central government predominantly manages property tax administration, with the revenues generated being partially or wholly allocated to local governments. This structure necessitates close cooperation among various government bodies, especially those responsible for the cadastre, taxation, and collection processes. This policy brief delves into the collaborative dynamics among the key players involved in property taxation in Senegal, assessing how these inter-institutional relationships impact overall tax administration performance.
Additionally, it offers strategic recommendations aimed at enhancing these collaborative frameworks and practices. The goal is to fortify the involvement and influence of local governments within the property tax chain, thereby improving efficiency and effectiveness in property tax mobilization.
- Country
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Senegal
