IMF Working Papers

Revenue Administration Reforms in anglophone Africa Since the Early 1990's

By David Kloeden

July 1, 2011

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David Kloeden. Revenue Administration Reforms in anglophone Africa Since the Early 1990's, (USA: International Monetary Fund, 2011) accessed December 22, 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

Despite positive but mixed progress over two decades, most lower income African countries need to enhance their low tax-to-GDP ratios by mobilizing domestic resources to complement debt relief, donor aid and to achieve the MDG and poverty reduction objectives. With these goals in mind, most African countries have undertaken revenue administration reforms and from the early 1990s, 16 of 19 Anglophone Africa countries established some form of revenue authority (RA) for greater governance, financing, and workforce autonomy. Changes in governance and HR practices are evident, but has revenue administration improved overall? Capacity limitations and integrity issues persist. The introduction of VAT heralded self-assessment, but in most instances without being integrated with income tax administration. Rather, VAT administration was assigned to a separate department. Special units for large taxpayers are now common following initial challenges, but programs for other taxpayer segments are still emerging.

Subject: Customs administration core functions, Income and capital gains taxes, Revenue administration, Tax administration core functions, Taxes, Value-added tax

Keywords: Administration feature, Africa, Anglophone Africa, Audit program, Central government, Chief executive, Customs administration, Customs administration core functions, Customs administration program, Income and capital gains taxes, Income tax, Integrated tax administration, IT system, Large taxpayer office, Office network, Revenue administration, Revenue administration reform, Revenue authority, Revenue enhancement, Revenue mobilization, Self-assessment, Tax administration, Tax administration core functions, Tax administration strategy, Tax reform, Taxpayer population, Taxpayer register, Taxpayer segmentation, Value-added tax, VAT, WP

Publication Details

  • Pages:

    47

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Working Paper No. 2011/162

  • Stock No:

    WPIEA2011162

  • ISBN:

    9781455296736

  • ISSN:

    1018-5941

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