General idea of the paper

The paper has been completed by Nyah Zebong, Paul Fish and Wilson Prichard to
demonstrate valuation for property tax purpose in ordered to ensuring effective property
taxation through efficient property Valuation and they states that many African countries
inherited complex institutional structures for property tax administration, which have
posed a further barrier to effective implementation.

Main point of the paper is:-

 Improving property Valuation system is at the center of initiatives to improve
property taxations overall efficacy,It is impossible without efficient property
Valuation and the advantages of simplified valuation systems, as well as some
potential local administrative gains.
 The majority of africa’s valuation rolls are incomplete and severely out-of-date,
significantly reducing potential property tax yield and most African property markets
are underdeveloped and opaque, especially outside of capital cities due to this there is
little sales data to base valuation on in underdeveloped property markets.
 In generally, institutional and capacity constraints are main factors for ineffective
implementation of property taxation system.

Strength of the paper:-

 It provides detailed information on valuation models in order to ensuring efficient
property Valuation for effective property taxation.
 It forward strong recommendation on the problem.
 It points to the some possible benefits of local administration that tax authorities
receive from simplified valuation models.
 It will serve as a reference point for local tax authorities or administrative planning to
apply for effective property taxation in the future.
 In general, it encourages improving processes for valuing properties lies at the heart
of efforts to improve the overall effectiveness of property taxation.

Weakness of the paper:-

 The paper is briefly summarize only African continent.
 The knowledge of valuers is another factor for effective reform but they don’t
mention on this article.
 In general, effective reform it needs many factors not only they have
mentioned in the Article.