Series: IMF Working Papers
Author(s): David Kloeden
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 July 2011
Keywords: Revenue authority, VAT, self-assessment, integrated tax administration, Anglophone Africa, tax reform, large taxpayer office, tax administrations, large taxpayers, taxpayer services
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 ach...