Tax reforms and donor support

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This essay reviews the state of knowledge on donor support to tax reform in developing countries, with a particular focus on Sub-Saharan Africa. It argues that donors have focused too much on achieving overly ambitious revenue targets. They should focus more on measures to taxing a larger number of citizens and enterprises more consensually and to encourage constructive state-citizen engagement around taxation.

Odd-Helge Fjeldstad

Research Professor, Coordinator: Tax and Public Finance

Trust and Norms: Voluntary Tax Compliance in Zanzibar and mainland Tanzania (TANZAN)

Sep 2021 - Mar 2026

Tax reforms and donor support

Odd-Helge Fjeldstad

Trust and Norms: Voluntary Tax Compliance in Zanzibar and mainland Tanzania (TANZAN)

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