The terms used to designate local taxes varies from country to country. For example, in Anglophone African countries, property tax levied at the local level is referred to as rates, sometimes with an added descriptive noun (compound in the Gambia, local in Mauritius, property in South Africa, or tenement in Nigeria).

When talking about local taxes we follow the description given by the Erasmus University Rotterdam:

• Closed system: law gives tax discretion to municipality; principle of legality
• If not defined, a council is free to choose tariff, differentiations, exceptions, tax object etc.;
• No income policy (only central government is allowed) and bound to principles of proper administration / legislation, such as equality
• Legal protection and tax collection according to national fiscal rules/laws

For us local revenues [own source revenue] include taxes, licences, rates and fees. We will use this term in general information, blogs and reports. However, when we describe a specific case in a specific country we will use the terminology as applied there.

Examples of local taxes are: