Using Distributed Ledger Technologies to Improve and Maximise the Collection of Property Taxes

This paper focuses on the digitization of property taxes in developing countries on the African continent using distributed ledger technologies, such as blockchain. Property tax is reviewed as a ‘good’ tax that is efficient, equitable, and generates revenue for local government. Drawing on best practices from around the world, we explore the different options for implementing DLTs in African countries to manage deeds registries, which have some benefits of increasing transparency, addressing poverty and curbing money laundering. However, this represents a basic implementation of DLTs. Zambia, is the ideal standard with a full end-to-end DLT property management and real estate solution that facilitates the recording of deeds information, the transfer of property rights, tokenisation to pay for the property, levy taxes and pay utilities. The paper provides policy recommendation on the progressive migration from a DLT deeds registry to a full suite solution that maximises property tax collections.