Revenue Reform and Statebuilding in Anglophone Africa

Authors: Mick Moore
Publisher: ICTD
Date: February 2014

Abstract:

ICTD Research In Brief 7

We are pleased to present the seventh in our publication series, ICTD Research in Brief – two-page summaries of our working papers edited to capture the main policy messages and aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. We hope you enjoy it.

Within the development field, tax administration reform is an area of relative success. Over the past two decades, the national revenue systems of most countries in anglophone Africa have undergone major reforms. These comprise, in particular, the introduction of Value Added Tax (VAT), the adoption of ‘advanced’ tax administration practices, and the creation of semi-autonomous revenue authorities. What do these reforms imply for emerging patterns of politics and governance in anglophone Africa?