Within the development field, tax administration reform is an area of relative success. Over the past two decades, the national revenue systems of most countries in anglophone Africa have undergone major reforms. These comprise, in particular, the introduction of Value Added Tax (VAT), the adoption of ‘advanced’ tax administration practices, and the creation of semi-autonomous revenue authorities. What do these reforms imply for emerging patterns of politics and governance in anglophone Africa? This briefing summarises the findings of ICTD Working Paper 10.
Moore, M. ICTD Research in Brief, Issue 7. Revenue Reform and Statebuildingin Anglophone Africa. International Centre for Tax and Development (ICTD), (2014) 2 pp.