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The Resource Revenue Administration Reforms in anglophone Africa Since the Early 1990's, David Kloeden, (electronic resource)

Revenue Administration Reforms in anglophone Africa Since the Early 1990's, David Kloeden, (electronic resource)

Creator
Summary
Despite positive but mixed progress over two decades, most lower income African countries need to enhance their low tax-to-GDP ratios by mobilizing domestic resources to complement debt relief, donor aid and to achieve the MDG and poverty reduction objectives. With these goals in mind, most African countries have undertaken revenue administration reforms and from the early 1990s, 16 of 19 Anglophone Africa countries established some form of revenue authority (RA) for greater governance, financing, and workforce autonomy. Changes in governance and HR practices are evident, but has revenue administration improved overall? Capacity limitations and integrity issues persist. The introduction of VAT heralded self-assessment, but in most instances without being integrated with income tax administration. Rather, VAT administration was assigned to a separate department. Special units for large taxpayers are now common following initial challenges, but programs for other taxpayer segments are still emerging
Language
eng
Work
Publication
Extent
1 online resource (47 p.)
Isbn
9781455296736
Instance
Label
Revenue Administration Reforms in anglophone Africa Since the Early 1990's
Title
Revenue Administration Reforms in anglophone Africa Since the Early 1990's
Statement of responsibility
David Kloeden
Creator
Subject
Language
eng
Summary
Despite positive but mixed progress over two decades, most lower income African countries need to enhance their low tax-to-GDP ratios by mobilizing domestic resources to complement debt relief, donor aid and to achieve the MDG and poverty reduction objectives. With these goals in mind, most African countries have undertaken revenue administration reforms and from the early 1990s, 16 of 19 Anglophone Africa countries established some form of revenue authority (RA) for greater governance, financing, and workforce autonomy. Changes in governance and HR practices are evident, but has revenue administration improved overall? Capacity limitations and integrity issues persist. The introduction of VAT heralded self-assessment, but in most instances without being integrated with income tax administration. Rather, VAT administration was assigned to a separate department. Special units for large taxpayers are now common following initial challenges, but programs for other taxpayer segments are still emerging
Member of
Cataloging source
DcWaIMF
http://library.link/vocab/creatorName
Kloeden, David
Government publication
international or intergovernmental publication
Literary form
non fiction
Nature of contents
dictionaries
Series statement
IMF Working Papers; Working Paper
Series volume
No. 11/162
http://library.link/vocab/subjectName
  • Anglophone Africa
  • Integrated Tax Administration
  • Large Taxpayer office
  • Large Taxpayers
  • Revenue Authority
  • Self-Assessment
  • Botswana
  • Kenya
  • South Africa
  • Uganda
  • Zambia
Label
Revenue Administration Reforms in anglophone Africa Since the Early 1990's, David Kloeden, (electronic resource)
Instantiates
Publication
Color
multicolored
Dimensions
unknown
Extent
1 online resource (47 p.)
Form of item
online
Isbn
9781455296736
Issn
1018-5941
Other control number
10.5089/9781455296736.001
Specific material designation
remote
System control number
(IMF)WPIEA2011162
Label
Revenue Administration Reforms in anglophone Africa Since the Early 1990's, David Kloeden, (electronic resource)
Publication
Color
multicolored
Dimensions
unknown
Extent
1 online resource (47 p.)
Form of item
online
Isbn
9781455296736
Issn
1018-5941
Other control number
10.5089/9781455296736.001
Specific material designation
remote
System control number
(IMF)WPIEA2011162

Subject

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