Pathways Into the Tax Net: Better Ways to Register African Taxpayers

Edward Groening, Mick Moore, Denis Mukama and Ronald Waiswa

No 18362, Working Papers from Institute of Development Studies, International Centre for Tax and Development

Abstract: A good system for registering taxpayers is central for effective revenue collection. This is especially true for three taxes that account for the majority of revenue collected in most countries – corporate income tax, personal income tax (PIT), and value added tax. However, systems for registering taxpayers in sub-Saharan Africa are often poorly designed and managed. Summary of ICTD African Tax Administration Paper 34.

Date: 2024
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