Local Tax Administration



Tax administration ranges from complete centralization to complete autonomy with a mix of the two being the most common. In the past few decades, a number of advances have been made in strengthening the legal and regulatory framework; in broadening the tax base by identifying and registering taxpayers and potential taxpayers; in initiating programs/practices to improve taxpayer compliance; in improving the capacity to process information; in developing their risk-analysis capacity to focus on potential tax violators; in strengthening investigation, audit and enforcement capacity; in improving analytical capacity and ability for carrying out studies on tax burdens, collection trends, compliance gaps and impacts of policy changes; and in the implementation of procedures to reduce corruption.


  1. Aghion, P., Akcigit, U., Cagé, J., and Kerr, W. 2016. Taxation, Corruption, and Growth. NBER Working Paper 21928. Cambridge, MA: National Bureau of Economic Research.Google Scholar
  2. Alm, James. 1999. Tax Compliance and Administration. In Handbook on Taxation, ed. Bartley Hildreth and James A. Richardson. New York: Marcel Dekker.Google Scholar
  3. Bahl, Roy, and Richard M. Bird. 2018. Fiscal Decentralization and Local Finance in Developing Countries, Studies in Fiscal Federalism and State-Local Finance. Northampton: Edward Elgar Publishing.CrossRefGoogle Scholar
  4. Baum, Anja, Sanjeev Gupta, Elijah Kimani, and Sampawende Jules Tapsoba. 2017. Corruption, Taxes and Compliance. IMF Working Paper. WP/17/255. Accessed 28 Jan 2019.Google Scholar
  5. Berkowitz, Daniel, and Wei Li. 2002. Tax Rights in Transition Economies: A Tragedy of the Commons? Journal of Public Economics 76 (3): 369–398.CrossRefGoogle Scholar
  6. Bird, Richard M. 2003. Administrative Dimensions of Tax Reform. International Tax Program Paper 0302. Toronto: Joseph L. Rotman School of Management, University of Toronto.Google Scholar
  7. Bird, Richard M., and Enid Slack, eds. 2014. Local Taxes and Local Expenditures in Developing Countries: Strengthening the Wicksellian Connection. Public Administration and Development 34 (4): 359–369.Google Scholar
  8. Bird, Richard M., and Eric Zolt. 2008. Technology and Taxation in Developing Countries: From Hand to Mouse. National Tax Journal 61 (4): 791–821.CrossRefGoogle Scholar
  9. Burgess, Robin, and Nicholas Stern. 1993. Taxation and Development. Journal of Economic Literature 31 (2): 762–830.Google Scholar
  10. Clarke, G.R.G., and L.C. Xu. 2002. Ownership, Competition, and Corruption: Bribe Takers Versus Bribe Payers. World Bank Working Papers WP2783, February.Google Scholar
  11. Dahlby, Bev, and Melville McMillan. 2019. What Is the Role of Property and Property-Related Taxes? An Assessment of Municipal Property Taxes, Land Transfer Taxes, and Tax Increment Financing. In Funding the Canadian City, ed. Enid Slack, Lisa Philipps, Lindsay M. Tedds, and Heather L. Evans, 45–73. Toronto: Canadian Tax Foundation and Institute on Municipal Finance and Governance.Google Scholar
  12. Dreher, A. and Herzfeld, T. 2005. The Economic Costs of Corruption: A Survey and New Evidence. SSRN Electronic Journal,, June.
  13. Fjeldstad, Odd-Helge. 2001. Fiscal Decentralization in Tanzania: For Better or for Worse? 10. CMI Working Paper 2001. Bergen: Chr. Michelsen Institute.Google Scholar
  14. ———. 2002. Fighting Fiscal Corruption: The Case of the Tanzania Revenue Authority, 3. CMI Working Paper 2002. Available at
  15. Gill, Jit B.S. 2003. The Nuts and Bolts of Revenue Administration Reform. Washington, DC: World Bank.Google Scholar
  16. Gloppen, Siri, and Lise Rakner. 2002. Accountability Through Tax Reform in Developing Countries: Illustrations from Sub-Saharan Africa. IDS Bulletin 33 (3): 1–17.CrossRefGoogle Scholar
  17. International Monetary Fund (IMF). 2015. Current Challenges in Revenue Mobilization: Improving Tax Compliance. IMF Policy Paper, Washington, DC.Google Scholar
  18. Johnson, Simon, Daniel Kaufman, and Andrei Shleifer. 1997. The Unofficial Economy in Transition. Brookings Papers on Economic Activity 28: 159–239.CrossRefGoogle Scholar
  19. Kitchen, Harry and Enid Slack. 2016. More Tax Sources for Canada’s Largest Cities: Why, What, and How? IMFG Papers on Municipal Finance and Governance Series No. 27. University of Toronto. Available at
  20. Kitchen, Harry, and Almos Tassonyi. 2012. Municipal Taxes and User Fees. In Tax Policy in Canada, ed. Heather Kerr, Ken McKenzie, and Jack Mintz. Toronto: Canadian Tax Foundation, ch. 9.Google Scholar
  21. Kitchen, Harry, Melville McMillan, and Anwar Shah. 2019. Local Public Economics and Finance: An International Perspective. Cham: Palgrave Macmillan.CrossRefGoogle Scholar
  22. Lotz, Jorgen. 2012. You Get What You Pay For: How Nordic Cities Are Financed. IMFG Papers on Municipal Finance and Governance Series, University of Toronto No. 7. Available at
  23. McCarten, William. 2005. “The Role of Organizational Design in the Revenue Strategies of Developing Countries: Benchmarking with VAT Performance,” Mimeograph. Washington, DC: The World Bank Institute.Google Scholar
  24. McLure, Charles, and Jorge Martinez-Vazquez. 2000. “The Assignment of Revenues and Expenditures in Intergovernmental Fiscal Relations”, a Paper Prepared for the Core Course on Intergovernmental Relations and Local Financial Management. Washington, DC: World Bank Institute.Google Scholar
  25. Mikesell, John L. 2010. The Contribution of Local Sales and Income Taxes to Fiscal Autonomy. In Municipal Revenues and Land Policies, ch. 6, ed. G.K. Ingram and Y.-H. Yang. Cambridge: Lincoln Institute of Land Policy.Google Scholar
  26. ———. 2011. Consumption and Income Taxes. In Greenbook, chapter 10 International City Managers Association.Google Scholar
  27. ———. 2013. Administration of Local Taxes: An International Review of Practices and Issues for Enhancing Fiscal Autonomy. In A Primer on Property Tax Administration and Policy, ch. 4, ed. William J. McCluskey, Gary C. Cornia, and Lawrence C. Walters, First ed. Chichester, West Sussex, UK: Wiley-Blackwell.Google Scholar
  28. Moore, M. 2004. Revenues, State Formation, and the Quality of Governance in Developing Countries. International Political Science Review 25 (3): 297–319.CrossRefGoogle Scholar
  29. Organization for Economic Cooperation and Development (OECD). 2015. Tax Administration 2015. Paris.Google Scholar
  30. Ott, Katarina. 1998. Tax Administration Reform in Transition: The Case of Croatia. Occasional Paper No. 5, Institute of Public Finance. Available at
  31. Schneider, F. 2006. Shadow Economies and Corruption All Over the World: What Do We Really Know? IZA Discussion Paper No. 2315. Bonn: Institute for the Study of Labor (IZA).Google Scholar
  32. Schneider, F., and D. Enste. 2000. Shadow Economies: Size, Causes, and Consequences. Journal of Economic Literature 38 (1): 77–114.CrossRefGoogle Scholar
  33. Sjoquist, David L., and Mary Beth Walker. 1999. Economies of Scale in Property Tax Assessment. National Tax Journal 52 (2): 207–220.Google Scholar
  34. Stiglitz, Joseph E. 2004. Development Oriented Tax Policy. Initiative for Policy Dialogue, Tax Task Force (Mimeograph), Columbia University.Google Scholar
  35. Taliercio, Jr., Robert. 2004. Designing Performance: The Semi-Autonomous Revenue Authority Model in Africa and Latin America. World Bank Policy Research Working Paper 3423. Washington, DC: The World Bank.Google Scholar
  36. World Bank. 1999. PREM Notes. Available from
  37. ———. 2001. Taxpayer Services. Available from
  38. ———. 2002a. Registration. Available from
  39. ———. 2002b. Tax Audit. Available from

Copyright information

© The Author(s) 2020

Authors and Affiliations

  1. 1.School of BusinessUniversity of New EnglandArmidaleAustralia
  2. 2.Department of EconomicsTrent UniversityPeterboroughCanada
  3. 3.University of AlbertaEdmontonCanada
  4. 4.Governance StudiesBrookings InstitutionWashington, DCUSA

Personalised recommendations