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What is Wrong with African Tax Administration?

Author

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  • Moore, Mick

Abstract

Les administrations fiscales en Afrique sub-saharienne ont connu des réformes considérables au cours des dernières décennies. Elles sont en moyenne plus réformées et plus efficaces à plusieurs égards que les administrations fiscales des autres régions à faible revenu. Plusieurs d’entre elles ont opéré des changements organisationnels importants, ce qui leur a permis de relever efficacement un certain nombre de défis majeurs. Parmi ces réformes figure l’introduction de la TVA, une taxe relativement complexe, dans presque tous les pays de la région. Le personnel de l’administration fiscale est de mieux en mieux formé et professionnellement qualifié. Même si les femmes ne représentent en moyenne qu’une minorité, leur effectif ne cesse d’augmenter. Il est à noter, par contre, que les recettes effectivement collectées n’augmentent pas relativement au PIB. Des évaluations comparatives effectuées par l’outil diagnostique d’évaluation de l’administration fiscale (TADAT) montrent que les performances de l’administration fiscale dans la région ne sont guère impressionnantes. Il y a eu moins de changements positifs dans le fonctionnement effectif de l’administration fiscale que ce que pourraient laisser croire certains indicateurs extérieurs. Ce document présente un grand nombre d’éléments issus de recherches récentes menées sur deux problématiques interdépendantes auxquelles les dirigeants doivent accorder plus d’attention et qui peuvent être considérablement améliorées. Il s’agit de l’utilisation limitée ou inadéquate des technologies numériques et de l’imposition des petites entreprises.

Suggested Citation

  • Moore, Mick, 2020. "What is Wrong with African Tax Administration?," Working Papers 15831, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:15831
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15831
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    Citations

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    Cited by:

    1. Mpofu Favourate Y Sebele, 2021. "Informal Sector Taxation and Enforcement in African Countries: How plausible and achievable are the motives behind? A Critical Literature Review," Open Economics, De Gruyter, vol. 4(1), pages 72-97, January.
    2. Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2022. "Active Ghosts: Nil-filing in Rwanda," World Development, Elsevier, vol. 152(C).
    3. Mascagni, Giulia & Santoro, Fabrizio, 2023. "The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda," Working Papers 17935, Institute of Development Studies, International Centre for Tax and Development.
    4. Marina Dodlova & Krisztina Kis-Katos & Anna Kochanova & Olivia Wirth, 2023. "Mobile technologies and firm formalization: Evidence from Uganda," WIDER Working Paper Series wp-2023-99, World Institute for Development Economic Research (UNU-WIDER).
    5. Max Gallien & Vanessa van den Boogaard, 2023. "Formalization and its Discontents: Conceptual Fallacies and Ways Forward," Development and Change, International Institute of Social Studies, vol. 54(3), pages 490-513, May.
    6. Vanessa van den Boogaard & Rachel Beach, 2023. "Tax and governance in rural areas: The implications of inefficient tax collection," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 1892-1912, October.
    7. Santoro, Fabrizio, 2021. "To file or not to file? Another dimension of tax compliance - the Eswatini Taxpayers’ survey," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 95(C).
    8. Moore, Mick, 2021. "Glimpses of Fiscal States in Sub-Saharan Africa," Working Papers 16977, Institute of Development Studies, International Centre for Tax and Development.
    9. Mick Moore, 2021. "Glimpses of fiscal states in sub-Saharan Africa," WIDER Working Paper Series wp-2021-151, World Institute for Development Economic Research (UNU-WIDER).

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