This book—the first comprehensive study of the property tax in Africa—provides an overview of the property tax systems of 29 African countries, mapping out the most salient features of each.
It also includes four regional reviews covering Anglophone, Francophone, Lusophone, and North African countries, and an in-depth discussion of key policy and administrative issues, including the tax base, exemptions and other relief, the tax rate, valuation and assessment, billing, collection, and enforcement.