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Assessing Revenue Authority Performance in Developing Countries: A Synthetic Control Approach

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  • Babacar Sarr

Abstract

In many developing countries, comprehensive reforms have been undertaken in tax administration during recent years and the implementation of semiautonomous revenue authorities (SARAs) constitutes one of their most visible expressions. To date, no comprehensive assessment has been undertaken to investigate how successful these SARAs have been in improving revenue collection in these countries. Therefore, this article attempts to fill this gap by assessing revenue collection trends in 20 developing countries after the SARA has been implemented. Using the synthetic control method, we show that in most countries, the implementation of a SARA did not significantly improve government revenues.

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  • Babacar Sarr, 2016. "Assessing Revenue Authority Performance in Developing Countries: A Synthetic Control Approach," International Journal of Public Administration, Taylor & Francis Journals, vol. 39(2), pages 146-156, January.
    • Handle: RePEc:taf:lpadxx:v:39:y:2016:i:2:p:146-156
    DOI: 10.1080/01900692.2014.1003382
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    Cited by:

    1. Abrams M. E. Tagem, 2023. "The dynamic effects of aid and taxes on government spending," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(6), pages 1656-1687, December.
    2. 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.

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