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Effectiveness of SARA reform in sub-Saharan Africa
[Efficacité de la réforme des SARA en Afrique subsaharienne]

Author

Listed:
  • Andre Gbato

    (CERDI - Centre d'Études et de Recherches sur le Développement International - IRD - Institut de Recherche pour le Développement - CNRS - Centre National de la Recherche Scientifique - UCA - Université Clermont Auvergne)

  • Falapalaki Lemou

    (CERDI - Centre d'Études et de Recherches sur le Développement International - IRD - Institut de Recherche pour le Développement - CNRS - Centre National de la Recherche Scientifique - UCA - Université Clermont Auvergne)

  • Jean-François Brun

    (CERDI - Centre d'Études et de Recherches sur le Développement International - IRD - Institut de Recherche pour le Développement - CNRS - Centre National de la Recherche Scientifique - UCA - Université Clermont Auvergne)

Abstract

This paper identifies impact of semi-autonomous revenue authorities in sub-Saharan Africa tax revenues. Results show that reform of semi-autonomous revenue authorities got various effects on tax revenues in short term. However, in medium term, semi-autonomous revenue authorities didn't work better than traditional tax administration. These results leads to conclude that sub-Saharan African countries which have not yet adopted the SARA reform, can increase their tax effort and thus their level of taxation by improving quality of institutions and by modernizing traditional administrations.

Suggested Citation

  • Andre Gbato & Falapalaki Lemou & Jean-François Brun, 2021. "Effectiveness of SARA reform in sub-Saharan Africa [Efficacité de la réforme des SARA en Afrique subsaharienne]," Working Papers hal-03119001, HAL.
    • Handle: RePEc:hal:wpaper:hal-03119001
    Note: View the original document on HAL open archive server: https://uca.hal.science/hal-03119001
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    References listed on IDEAS

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    Keywords

    Reforms; Africa; Tax revenues; Synthetic control;
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