Autonomous Revenue Authorities (ARAs) have become a popular organisational reform to improve revenue collection in developing countries. This paper however argues that the strong performance of the Ghanaian ARA – the Internal Revenue Service – is the result not primarily of autonomy, but of more nuts and bolts reforms that could well be adopted under traditional tax administrations.
This is a two-page summary of a forthcoming IDS Working Paper.
Brighton, UK: Institute of Development Studies, 2 pp.
Research Summary 38. Autonomy or Organization? Reforms in the Ghanaian Internal Revenue Service.