Tax Administration Reform in the Francophone Countries of Sub-Saharan Africa

July 19, 2013

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Format: Chicago

Patrick Fossat, and Michel Bua. Tax Administration Reform in the Francophone Countries of Sub-Saharan Africa, (USA: International Monetary Fund, 2013) accessed December 21, 2024

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

Since the early 1990s, major tax administration reforms have been implemented in the Francophone countries of sub-Saharan Africa, with significant support from the IMF and development partners. While the reforms have contributed to an increase in revenues, attention is still needed to address a number of weaknesses in these countries’ tax administrations. A review of the conditions for successful modernization of the tax administration shows that significant changes are needed to ensure better utilization of technical assistance, improve the governance of reforms, and provide the tax administrations with greater flexibility in managing their resources.

Subject: Auditing, Large taxpayer office, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax collection, Taxes, Value-added tax

Keywords: Administration, Africa, Auditing, Governance framework, Large taxpayer office, Modernization, Modernization strategy, Reform, Reform strategy, Sub-Saharan Africa, Tax, Tax administration, Tax administration core functions, Tax administration modernization strategy, Tax collection, Tax department, Taxpayer office, Technical assistance, Value-added tax, WP

Publication Details

Pages:

53
Volume:

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DOI:

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Issue:

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Series:

Working Paper No. 2013/173
Stock No:

WPIEA2013173
ISBN:

9781475581539
ISSN:

1018-5941

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