What Is the Role of Taxpayer Education in Africa?

ICTD African Tax Administration Paper 1, 2018; ISBN: 978-1-78118-436-3

26 Pages Posted: 4 Dec 2018

See all articles by Giulia Mascagni

Giulia Mascagni

Institute of Development Studies (IDS), Brighton - International Centre for Tax and Development

Fabrizio Santoro

University of Toronto - Institute of Development Studies (IDS); University of Sussex, School of Business, Management and Economics

Date Written: April 1, 2018

Abstract

This paper reviews existing initiatives on taxpayer education in Africa, an area that has been largely under-researched in the literature. We start by providing an overview of the wide variety of programmes that African revenue authorities have undertaken in this area, including both traditional training and more innovative approaches. We then ask how effective these programmes are, and what can be done to improve them in the future. We argue that more evaluation is needed in this area. We also highlight the importance of complementing technical training with broader educational content on the importance of paying taxes, fiscal exchange and transparency.

Suggested Citation

Mascagni, Giulia and Santoro, Fabrizio, What Is the Role of Taxpayer Education in Africa? (April 1, 2018). ICTD African Tax Administration Paper 1, 2018; ISBN: 978-1-78118-436-3, Available at SSRN: https://ssrn.com/abstract=3258475

Giulia Mascagni (Contact Author)

Institute of Development Studies (IDS), Brighton - International Centre for Tax and Development ( email )

Institute of Development Studies
Librar
Brighton, BN1 9RE
United Kingdom

Fabrizio Santoro

University of Toronto - Institute of Development Studies (IDS)

Library Road
Brighton, Toronto BN1 9RE
United Kingdom

University of Sussex, School of Business, Management and Economics

Sussex House
Falmer, Brighton BN1 9SL
United Kingdom

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