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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 ?]

Author

Listed:
  • 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)

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.

Suggested Citation

  • Andre Gbato & Falapalaki Lemou & Jean-François Brun, 2019. "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-auton," CERDI Working papers halshs-02174952, HAL.
    • Handle: RePEc:hal:cdiwps:halshs-02174952
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-02174952
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