PRISMA checklist

The research provides an in-depth exploration of how digital technologies can be harnessed to promote fiscal decentralization in Africa, with a particular emphasis on enhancing property taxation as a revenue source for local economies. It outlines the principles of fiscal decentralization which include the distribution of expenditure responsibilities, the assignment of revenue sources, the allocation of intergovernmental fiscal transfers, and regulations on subnational borrowing and budget management. By integrating digital tools, the study illustrates a pathway for local authorities to improve revenue collection, governance, and service delivery, thereby empowering them to better meet the needs of their communities and stimulate local economic development. This approach aligns with the broader goal of achieving sustainable growth and development by leveraging the potential of digital technologies to overcome the challenges of fiscal decentralization.