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Tax Collection in Developing Countries - New Evidence on Semi-Autonomous Revenue Agencies (SARAs)

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  • Christian von Haldenwang
  • Armin von Schiller
  • Melody Garcia

Abstract

Over the last two decades, semi-autonomous revenue agencies (SARAs) have become a key element of public administration reform. They are supposed to improve revenue mobilisation and stabilise state-taxpayer relations. But do SARAs really outperform conventional tax administrations? This article argues that they do. Presenting the results of a panel analysis of local tax collection in Peru between 1998 and 2011, it shows that municipalities with SARAs collect more revenue than those with conventional tax administrations. The results also indicate that local revenue is more stable in municipalities with SARAs, which is good for budget policy and planning.

Suggested Citation

  • Christian von Haldenwang & Armin von Schiller & Melody Garcia, 2014. "Tax Collection in Developing Countries - New Evidence on Semi-Autonomous Revenue Agencies (SARAs)," Journal of Development Studies, Taylor & Francis Journals, vol. 50(4), pages 541-555, April.
    • Handle: RePEc:taf:jdevst:v:50:y:2014:i:4:p:541-555
    DOI: 10.1080/00220388.2013.875534
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    References listed on IDEAS

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    1. Ms. Maureen Kidd & William Joseph Crandall, 2006. "Revenue Authorities: Issues and Problems in Evaluating their Success," IMF Working Papers 2006/240, International Monetary Fund.
    2. Seth E. Terkper, 2008. "Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries," IMF Working Papers 2008/116, International Monetary Fund.
    3. von Soest, Christian, 2008. "Donor support for tax administration reform in Africa: experiences in Ghana, Tanzania, Uganda and Zambia," IDOS Discussion Papers 2/2008, German Institute of Development and Sustainability (IDOS).
    4. von Haldenwang, Christian & Büsing, Elke & Földi, Katharina & Goldboom, Tabea & Jenrich, Ferdinand & Pulkowski, Jens, 2009. "Administracion tributaria municipal en el contexto del proceso de descentralizacion en el Peru," IDOS Studies, German Institute of Development and Sustainability (IDOS), volume 44, number 44, July.
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    Cited by:

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    2. Schützhofer, Timm B., 2016. "Ecuador’s fiscal policies in the context of the citizens’ revolution: a ‘virtuous cycle’ and its limits," IDOS Discussion Papers 15/2016, German Institute of Development and Sustainability (IDOS).
    3. Andre Gbato & Falapalaki Lemou & Jean-François Brun, 2021. "Effectiveness of SARA reform in sub-Saharan Africa [Efficacité de la réforme des SARA en Afrique subsaharienne]," Working Papers hal-03119001, HAL.
    4. repec:gei:journl:v:2:y:2017:i:2:p:165-175 is not listed on IDEAS
    5. Mark Hallerberg & Carlos Scartascini, 2015. "Explaining Changes in Tax Burdens in Latin America: Does Politics Trump Economics?," IDB Publications (Working Papers) 90997, Inter-American Development Bank.
    6. Roel Dom, 2017. "Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant," Discussion Papers 2017-01, University of Nottingham, CREDIT.
    7. Flores-Macías, Gustavo A., 2018. "Building support for taxation in developing countries: Experimental evidence from Mexico," World Development, Elsevier, vol. 105(C), pages 13-24.
    8. Nimonka Bayale & Abdou‐Fataou Tchagnao & Madow Nagou & Pouwemdéou Tchila, 2023. "Beneficial impact of tax reforms on tax revenue performances in Togo: Myth or reality?," Bulletin of Economic Research, Wiley Blackwell, vol. 75(4), pages 1323-1343, October.
    9. Engelmann, Tobias & von Haldenwang, Christian & Sahler, Gregor & Elfert, Alice & Germain, Samuel & Stanzel Ferreira, Amelie, 2015. "The devolution of the land and building tax in Indonesia," IDOS Studies, German Institute of Development and Sustainability (IDOS), volume 89, number 89, July.
    10. Raed ABABNEH & Muhamaad RAWABDEH, 2018. "Factors Affecting The Collection Of Revenues As Perceived By The Employees Of Local Administration In Jordan," Management Research and Practice, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 10(4), pages 46-61, December.
    11. Rao, R. Kavita & Mukherjee, Sacchidananda, 2010. "Administration of GST: Can we Continue with Present Structures?," MPRA Paper 76446, University Library of Munich, Germany.
    12. Imtiaz Arif, Lubna Khan, Faheem Hussain, 2017. "Impact of Semi-Autonomous Revenue Authority on Tax Revenue and Buoyancy: Evidence from Pakistan," Journal of Finance and Economics Research, Geist Science, Iqra University, Faculty of Business Administration, vol. 2(2), pages 164-174, October.

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