Cover IMF Working Papers
Case Studies in Tax Revenue Mobilization in Low-Income Countries
Author:
Mr. Bernardin Akitoby
Search for other papers by Mr. Bernardin Akitoby in
Current site
Google Scholar
PubMedClose
,
Mr. Jiro Honda
Search for other papers by Mr. Jiro Honda in
Current site
Google Scholar
PubMedClose
,
Hiroaki Miyamotonull

Search for other papers by Hiroaki Miyamoto in
Current site
Google Scholar
PubMedClose
,
Keyra Primus
Search for other papers by Keyra Primus in
Current site
Google Scholar
PubMedClose
, and
Mouhamadou Synull

Search for other papers by Mouhamadou Sy in
Current site
Google Scholar
PubMedClose
Series:
IMF Working Papers
Volume/Issue:
Volume 2019: Issue 104
Language:
English
Publication Date:
10 May 2019
DOI:
https://doi.org/10.5089/9781498314565.001
ISBN:
9781498314565
ISSN:
1018-5941
Pages:
32
Keywords:
WP; excise tax; indirect tax; country authorities; tax system; income tax; withholding tax; revenue mobilization; tax policy; revenue administration; administration reform; reform strategy; reform measure; government coalition; reform effort; tax administration measure; administration measure; authorities' reform effort; tax reform strategy; tax procedure; tax exemption; single tax; Tax administration core functions; Consumption taxes; Value-added tax; Excises; Global
Legal-disclaimer:
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Download PDF (1.4 MB) Download Epub
How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.
  • Collapse
  • Expand
Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund
Volume 2019: Issue 104