Revenue Authorities and State Capacity in Anglophone Africa
AbstractSince 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by CMI (Chr. Michelsen Institute), Bergen, Norway in its series CMI Working Papers with number 1.
Length: 13 pages
Date of creation: 2008
Date of revision:
Taxation Tax administration Privatisation State capacity Africa JEL classification: H10; H29; 020; 038;
Find related papers by JEL classification:
- Tax - - - - - -
- Tax - - - - - -
- adm - - - - - -
- Pri - Economic Systems - - - - -
- Sta - - - - - -
- cap - - - - - -
- Afr - General Economics and Teaching - - - - -
- JEL - Labor and Demographic Economics - - - - -
- cla - - - - - -
- H10 - Public Economics - - Structure and Scope of Government - - - General
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
This paper has been announced in the following NEP Reports:
You can help add them by filling out this form.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Robert Sjursen).
If references are entirely missing, you can add them using this form.