This tool has been developed to support community organizations, district platforms and local communities to follow the process of collecting local fees and taxes so as to have a basis for evidence-based advocacy for efficient collection process and accountability to the collected revenue is directed to service provision at the local level.
This matrix is divided into two parts. The first part of the matrix has issues addressed to merchants, local sellers and community members and the other part is addressed to the authorities such as district government, municipality, local market managers and representatives of the tax authority
This tool requires much collaboration from the local authorities such as district government, municipality, local market managers and representatives of the tax authority who may not collaborate to the success of this tool. For instance, they may not complete the matrix or they may not read the recommendations addressed to them. Consequently, results will not be seen.