Revenue Authorities and State Capacity in Anglophone Africa.
The establishment of revenue authorities in Anglophone Africa is considered. It is argued that revenue raising will remain a core state function, controlled by the top political leadership in this region. The creation of autonomous revenue agencies (ARAs) has improved relationships between tax authorities and larger corporate taxpayers, and increased, at least marginally, the capacity of governments to raise revenue.
CMI Working Paper 2008:1, Chr. Michelsen Institute, Norway, 22 pp.