Tax Revenue Mobilisation in Sub-Saharan Africa: the Role of Tax Administration Reforms
Authors: Franky Brice Afia Kogueda; Etgard Manga Engama; Martin Eloundou Dzana
ISSN: 2709-8575
Affiliations: Groupe de Recherche en Économie et Gestion [GREG], Université de Douala / École Supérieure des Sciences Economiques et Commerciales [ESSEC] de Douala, Douala-Cameroun; Université de Douala / École Supérieure des Sciences Economiques et Commerciales [ESSEC] de Douala, Douala-Cameroun; Université de Douala / École Supérieure des Sciences Economiques et Commerciales [ESSEC] de Douala, Douala-Cameroun, Centre de Recherche, d’Innovation et de Développement Agricoles (CARID), Douala-Cameroun
Source: African Multidisciplinary Tax Journal, Volume 5, Issue 1 (2025), p. 51–76
https://doi.org/10.47348/AMTJ/V5/i1a3
Abstract
This study aims to demonstrate the impact of tax administration reforms on the mobilisation of direct and indirect taxes from non-natural resources. Out of 40 SSA countries. The assessed tax administration reforms are the establishment of a semi-autonomous revenue administration [SARA], a Large Business Collection Unit [LTU] and an Informal Sector Business Unit or strategy [ISU]. To this end, we use a seemingly unrelated regression [SURE] panel method on data from various sources. The results show that SARAs and LTUs positively impact the mobilisation of direct taxes. However, SARAs do not have an independent impact on indirect taxes and must be used alongside ISUs. ISUs have a positive impact on the mobilisation of indirect taxes. Reorganising tax administration in relation to taxpayers has a positive impact on tax revenue.