Reforms and revenue mobilization in Africa: Are semi-autonomous revenue authorities (SARAs) effective?

Réformes et mobilisation des recettes en Afrique: les Administrations de recettes semi-autonomes (SARAs) sont-elles efficaces ?

Andre Gbato (), Falapalaki Lemou and Jean-François Brun ()
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Andre Gbato: CERDI - Centre d'Études et de Recherches sur le Développement International - UCA [2017-2020] - Université Clermont Auvergne [2017-2020] - CNRS - Centre National de la Recherche Scientifique
Falapalaki Lemou: CERDI - Centre d'Études et de Recherches sur le Développement International - UCA [2017-2020] - Université Clermont Auvergne [2017-2020] - CNRS - Centre National de la Recherche Scientifique
Jean-François Brun: CERDI - Centre d'Études et de Recherches sur le Développement International - UCA [2017-2020] - Université Clermont Auvergne [2017-2020] - CNRS - Centre National de la Recherche Scientifique

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Abstract: We study effect of semi-autonomous revenue administration reform on tax revenues in sub-Saharan Africa. From a set of data collected on 40 countries between 1980 and 2010, we find a diversified effect on total non-resource tax revenue. In medium term, semi-autonomous revenue authorities don't collect more revenue than traditional administrations and their efficiency diminishes over time. The main conclusion is that semi-autonomous revenue administrations are not a panacea for improving revenue mobilization in Sub-Saharan African countries.

Keywords: Tax reforms; Africa; Revenue mobilization; Synthetic control; Réformes fiscales; Afrique; Mobilisation des recettes; Contrôle synthétique (search for similar items in EconPapers)
Date: 2019-06-13
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-02174952
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