Assessing Taxpayers’ Awareness on Their Right to Appeal Property Tax Assessment in Mzuzu City – Malawi

Author: Prince Kaude

ISSN: 2709-8575
Affiliations: Researcher: Compassion Kind Organisation
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 120-137


Valuation inaccuracy when assessing properties for taxation purposes, which results in taxpayers deciding to evade property taxes due to higher taxes inf luenced by incorrect assessments, affects the economy of the country negatively. This research evaluated how a lack of taxpayer awareness of their right to appeal on estimated property taxes affect property tax compliance in Mzuzu City. Qualitative and quantitative data were collected by administering questionnaires while the study areas were selected based on their planning nature and different state in terms of the income of the dwellers. Taxpayers were selected randomly and the sample from study areas was found by matching the total number of taxable properties in the area to the appropriate sample size. The study has confirmed that the majority of taxpayers do not take any action if an assessment is incorrect due to a lack of knowledge of tax appeals which often leads to tax evasion. Consequently, the government needs to extensively educate taxpayers on tax appeals through, for example, radio and television media.