Annual land tax is one of the
oldest and simplest of taxes, yet it
has long been neglected in West
African countries where land
ownership is still viewed as a
privilege.
In this paper we are
considering what is still seen as a
taboo subject. Contrary to
received wisdom, it is possible to
introduce a basic annual land
tax without a land register or a
computerised system. This has
been proved in many cases. While
certain precautions obviously need
to be taken to minimise the social
impacts of land tax, it not only
generates revenue for the locality
but also discourages the
unproductive retention of unused
land, and in the long term helps
secure the land rights of producers
or residents by providing written
proof of their occupancy.
Contact
Identification
English
Plan du site
Plan du site
