European Parliament Library

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

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
Table Of Contents
Cover Page; Title Page; Copyright Page; Contents; Tables; Figures; Boxes; Introduction; I. Background to Anglophone Africa; A. Intraregional Comparisons; 1. Central Government Tax Revenue Structure Regional Averages: 1993-97 and 2003-07; B. Anglophone Africa Economic Developments; 1. Anglophone African Countries: Real Per Capita GNI and GDP Trends; C. Revenue Structures; 2. Anglophone African Country Tax-to-GDP Changes Since the 1990s; D. A Synopsis of Anglophone African Revenue Administration Reforms; E. Anglophone African Revenue Administration Reform-FAD's Stance and Role
Literary Form
non fiction
Description based upon print version of record
Physical Description
1 online resource (108 p.)
Specific Material Designation
Form Of Item

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