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

Revenue Administration Reforms in anglophone Africa Since the Early 1990's
Author: Mr.David Kloeden
Publisher: International Monetary Fund
Total Pages: 48
Release: 2011-07-01
Genre: Business & Economics
ISBN: 1455296732

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.

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

Tax Administration Reform in the Francophone Countries of Sub-Saharan Africa
Author: Mr.Patrick Fossat
Publisher: International Monetary Fund
Total Pages: 53
Release: 2013-07-19
Genre: Business & Economics
ISBN: 147558153X

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.

Customs Administration Reform and Modernization in Anglophone Africa - Early 1990s to Mid-2010

Customs Administration Reform and Modernization in Anglophone Africa - Early 1990s to Mid-2010
Author: International Monetary Fund
Publisher:
Total Pages: 103
Release: 2011-08-01
Genre:
ISBN:

Anglophone African countries have been implementing reform and modernization initiatives in their Customs administrations. This paper outlines the progression of key reform and modernization initiatives in these countries since the early 1990s, and assesses the gap between these reforms and those of more modern Customs agencies. The review suggests that Customs administration reform and modernization initiatives in Anglophone African countries generally lag behind international good practice and it is necessary to speed up implementation if revenue, trade facilitation, and trade chain security objectives are to be achieved. The findings also have implications on the design of reform programs and focus of potential technical assistance for the outstanding reform agenda.

Revenue Reform and Statebuilding in Anglophone Africa

Revenue Reform and Statebuilding in Anglophone Africa
Author: Mick Moore
Publisher:
Total Pages: 31
Release: 2014
Genre:
ISBN:

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?The first conclusion is conceptual and theoretical. The impact of these reforms has been shaped by the broad context within which they were being implemented, especially the increasingly transnational character of many important policymaking relationships (Orenstein and Schmitz 2006; Stone 2008; Weiss 2005). Senior African revenue staff feature increasingly in transnational expert networks, and face a wider range of employment opportunities, public and private, both at home and abroad. The second conclusion is that these revenue reforms have contributed only modestly to statebuilding. While the new revenue agencies are in many respects impressive organisations, actual revenue collection has not increased much; improvements in organisational capacity have been concentrated at national and capital city level; potentially synergistic improvements in the capacity to formulate tax policy have not occurred; and some anticipated spillover benefits from improving the revenue collection apparatus have not been realised. The third conclusion is that, while these reforms have made it possible for governments to raise revenue from the organised private sector in a more 'Weberian' (institutionalised, rule-bound) and a more consensual manner, they have also increased the possibility that the taxation system will be shaped by private sector interests, making it difficult for governments to raise the revenue that they claim they need.

Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995–2010

Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995–2010
Author: Mr.Gilles Montagnat-Rentier
Publisher: International Monetary Fund
Total Pages: 56
Release: 2012-10-31
Genre: Business & Economics
ISBN: 1475572131

This paper outlines reforms that have been achieved in the modernization of the customs administrations of francophone sub-Saharan (African) countries since the mid-1990s. It also highlights the remaining issues in this process. Progress has been made in the automation of operations and procedures, with constant and significant efforts to strengthen revenue collection and improve trade facilitation in a number of countries. However, the pace and scope of modernization remains insufficient, particularly in developing customs control and enforcement capacities, and enhancing operational resources and management. The findings suggest that the authorities’ strong commitment to reform, organizational and management changes, adequate technical assistance and project management, and effective implementation of modern customs standards, are critical to accelerate the modernization of customs in francophone sub-Saharan Africa.

Revenue Authorities and State Capacity in Anglophone Africa

Revenue Authorities and State Capacity in Anglophone Africa
Author: Odd-Helge Fjeldstad
Publisher:
Total Pages: 13
Release: 2008
Genre: Tax collection
ISBN: 9788280622327

Since the early 1990s, many countries in Anglophone Africa have established (semi- ) autonomous revenue authorities (ARAs), organisationally distinct from ministries of finance, with some real operational autonomy, and with staff paid at rates similar to those in comparable private sector jobs. The introduction of revenue agencies has been seen by some as a step on the road to privatisation of the revenue collection process. We demonstrate in the article that this is a misreading of the story of revenue authorities in Anglophone Africa. This conclusion is reached by examining two related sets of questions. The first set concerns the transnational transfer of institutions. Is it a problem that ARAs have spread so fast under the influence of aid and of international financial institutions? The second set of questions relates to the more specific issue of the autonomy of revenue agencies. Is the establishment of revenue agencies another way of fragmenting the authority of already weak central government institutions? Our answers are largely 'no' to both sets of concerns. Addressing these questions enables us to explain what ARAs actually imply for state capacity in Anglophone Africa.

Revenue Mobilization in Developing Countries

Revenue Mobilization in Developing Countries
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
Total Pages: 86
Release: 2011-08-03
Genre: Business & Economics
ISBN: 1498339247

The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

Tax Administration Reform in China

Tax Administration Reform in China
Author: John Brondolo
Publisher: International Monetary Fund
Total Pages: 67
Release: 2016-03-17
Genre: Business & Economics
ISBN: 1484301110

Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

Designing a Tax Administration Reform Strategy

Designing a Tax Administration Reform Strategy
Author: Ms.Katherine Baer
Publisher: International Monetary Fund
Total Pages: 37
Release: 1997-03-01
Genre: Business & Economics
ISBN: 1451980396

Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.

Case Studies in Tax Revenue Mobilization in Low-Income Countries

Case Studies in Tax Revenue Mobilization in Low-Income Countries
Author: Mr.Bernardin Akitoby
Publisher: International Monetary Fund
Total Pages: 32
Release: 2019-05-14
Genre: Business & Economics
ISBN: 1498315429

How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.