Good Tax Governance (GTG) and more effective tax systems are central for sustainable development because they can: (i) mobilise the domestic tax base as a key mechanism for developing countries to escape aid or single resource dependency; (ii) reinforce government legitimacy through promoting accountability of the government to tax-paying citizens, effective state administration and good public financial management; and (iii) achieve a fairer sharing of the costs and benefits of globalisation. The report, which is organized into 12 chapters, examines some of the key dimensions of tax governance in Africa, including the drivers of tax reform, tax administrative practices, tax compliance, the capacity of the state to improve revenue mobilization, and how challenges of transparency, accountability and oversight are addressed by African governments.
Building fiscal capacity in developing countries: Evidence on the role of information technology
Merima Ali, Abdulaziz B. Shifa, Abebe Shimeles and Firew Woldeyes
National Tax Journal
VAT receipt lotteries: Can they increase tax revenues in Sub-Saharan Africa?
Odd-Helge Fjeldstad, George Hellar, Ephraim Mdee, Ingrid Hoem Sjursen, Vincent Somville
Long-term effects of the COVID-19 pandemic on domestic resource mobilisation in sub-Saharan Africa
Odd-Helge Fjeldstad, Anna Gopsill, Ingrid Hoem Sjursen and Ole Therkildsen