James Christopher Mizes, Liza Rose Ciriola, "Bypass : Informal exceptions to urban land taxation in M'Bour and Kisumu" in Politique africaIne Volume 151, Issue 3, July 2018, pages 17 to 37
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21 mai 2022
- doi: 10.58079/sy0r
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mathieulonglade, « James Christopher Mizes, Liza Rose Ciriola, "Bypass : Informal exceptions to urban land taxation in M'Bour and Kisumu" in Politique africaIne Volume 151, Issue 3, July 2018, pages 17 to 37 », Politique africaine, ID : 10.58079/sy0r
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This article is a comparative analysis of property tax collection in M’Bour (Senegal) and Kisumu (Kenya). In our research, we observed that tax administrators often do not collect the property taxes that they are legally obliged and entitled to collect. In this article, we outline two practices of—and justifications for—such informal exceptions to tax law. In M’Bour, tax administrators refrain from collecting from land owners whom they perceive to be poor. And in Kisumu, city administrators ...