Determinants of Properties Tax Revenues in Sub Saharan Africa: Case of Togo
Authors: Kodzo Senyo Adjeyi, Kokou Essegbe Amaglo and Tsotso Kouevi
ISSN: 2709-8575
Affiliations: Doctorant en sciences de gestion/FaSEG-Université de Lomé/Togo; Doctorant en sciences de gestion/FaSEG-Université de Lomé/Togo; Maître de conférences agrégé en sciences de gestion/FaSEG-Université de Lomé/Togo
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 23-41
https://doi.org/10.47348/AMTJ/V2/i1a2
Abstract
The objective of this study is to identify the determinants of property tax revenues in Togo. The data relate to the regions and prefectures and were collected from the services of the Togolese Revenue Authority (OTR) and from the Ministry of Justice over a period of five years (2016 to 2020). The results of the descriptive analysis show that the maritime region especially the capital Lomé alone generates more than 98 per cent of property tax revenues. The linear regression revealed that digitisation and awareness efforts influence positively the level of revenue collection. However, land disputes are an obstacle to the success of reforms that can optimise the mobilisation of property tax revenues.