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Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant

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  • Roel Dom

Abstract

A major component of tax administration reform in sub-Saharan Africa for the last 30 years has been the creation of semi-autonomous revenue authorities (SARAs). The effects of their creation on revenue performance have been much debated, although there are only a few quantitative studies. The core argument of this paper is that existing research suggesting diverse and contradictory outcomes has not taken account of trends in revenue performance in the years before the establishment of SARAs. Allowing for this revenue history our analysis, based on 46 countries over the period 1980–2015, provides no robust evidence that SARAs induce an increase in revenue performance. This does not imply that SARAs may not provide benefits for tax collection, but they do not demonstrably increase (or decrease) revenue collected.

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  • Roel Dom, 2019. "Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant," Journal of Development Studies, Taylor & Francis Journals, vol. 55(7), pages 1418-1435, July.
    • Handle: RePEc:taf:jdevst:v:55:y:2019:i:7:p:1418-1435
    DOI: 10.1080/00220388.2018.1469743
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    Cited by:

    1. Moore, Mick, 2020. "What is Wrong with African Tax Administration?," Working Papers 15661, Institute of Development Studies, International Centre for Tax and Development.
    2. Moore, Mick, 2021. "Glimpses of Fiscal States in Sub-Saharan Africa," Working Papers 16977, Institute of Development Studies, International Centre for Tax and Development.
    3. Abrams M. E. Tagem, 2023. "The dynamic effects of aid and taxes on government spending," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(6), pages 1656-1687, December.
    4. Arun Kumar Deshmukh & Ashutosh Mohan & Ishi Mohan, 2022. "Goods and Services Tax (GST) Implementation in India: A SAP–LAP–Twitter Analytic Perspective," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 23(2), pages 165-183, June.
    5. Gwaindepi, Abel, 2019. "Domestic revenue mobilization in Sub-Saharan Africa and Latin America: A comparative analysis since 1980," Lund Papers in Economic History 209, Lund University, Department of Economic History.
    6. Marina Nistotskaya & Michelle D'Arcy, 2021. "No taxation without property rights: Formalization of property rights on land and tax revenues from individuals in sub-Saharan Africa," WIDER Working Paper Series wp-2021-175, World Institute for Development Economic Research (UNU-WIDER).
    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. 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).
    9. Abrams M.E. Tagem & Oliver Morrissey, 2021. "What are the drivers of tax capacity in sub-Saharan Africa?," WIDER Working Paper Series wp-2021-161, World Institute for Development Economic Research (UNU-WIDER).

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