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Effectiveness of SARA reform in sub-Saharan Africa

Efficacité de la réforme des SARA en Afrique subsaharienne

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

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Abstract: This paper identifies impact of semi-autonomous revenue authorities in sub-Saharan Africa tax revenues. Results show that reform of semi-autonomous revenue authorities got various effects on tax revenues in short term. However, in medium term, semi-autonomous revenue authorities didn't work better than traditional tax administration. These results leads to conclude that sub-Saharan African countries which have not yet adopted the SARA reform, can increase their tax effort and thus their level of taxation by improving quality of institutions and by modernizing traditional administrations.

Keywords: Reforms; Africa; Tax revenues; Synthetic control (search for similar items in EconPapers)
Date: 2021-01-21
New Economics Papers: this item is included in nep-afr
Note: View the original document on HAL open archive server: https://hal.uca.fr/hal-03119001
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