An assessment of the challenges facing the property tax collection system: a case study of Burao local government, Somaliland.

ABSTRACT The study is intended to assess challenges facing property tax collection in Somaliland, in the case of Burao local government. The study objectives were to assess property tax collection in Burao local government, to determine the property taxpayer’s perception of property taxation in Burao local government, and to evaluate property tax reform in Burao local government.The study population was 80 property tax collectors and administrators, and this population was comprised of four district staff members from Burao local government and two departments of revenue and administration finance.Questionnaires and interviews were employed to collect primary data from the selected sample of 64 respondents