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How countries approach taxation
has a direct impact on their economic growth and development.
Taxation is key to a government’s ability to deliver
essential services to their citizens and making long-term investments in
public goods. The systems of taxation are therefore able to contribute
significantly to shaping state-citizen relationships, strengthening state
capacities, and contributing to better governance and accountability.
This research paper complements other recent research in suggesting that
improving the process of taxation can lead to building capable tax
administrations as well as play a significant role in promoting
accountability.
With its focus on Africa, this research project on the Good
Financial Governance in Africa identifies the key trends in tax
governance on the continent, elaborating on the renewed interest in
taxation, the reforms underway in tax administration and organisational
structure, the consequences of unstable tax revenues, and the nexus
between taxation and good governance.
The research was commissioned by the African Tax
Administration Forum (ATAF) and forms part of a joint research project on
a Status Report on Good Financial Governance in Africa, published in
March 2011. The joint work was undertaken with the African Organisation
of Supreme Audit Institutions (AFROSAI) and the Collaborative Africa
Budget Reform Initiative (CABRI), respectively three professional
networks of tax administrators, supreme audit institutions and senior
budget and planning officials in Africa.
While the main outcomes of the research on the tax aspects
are contained in the Status Report on Good Financial Governance in
Africa, we found it important to also separately publish the full
research on Good Tax Governance. As with the broader research on Good
Financial Governance, the research approach and framework for the project
was developed jointly by the three networks at a technical workshop in
March 2010, and the preliminary research findings discussed and validated
at a second technical workshop in July 2010. The findings of this
research are thus based on primary and secondary research, including
surveys, literature reviews and analysis of primary country data.
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