Tax Administration Reform in the Francophone Countries of Sub-Saharan Africa

Author/Editor: Patrick Fossat ; Michel Bua
Publication Date: July 19, 2013
Electronic Access: Free Full text (PDF file size is 1,260KB).
Use the free Adobe Acrobat Reader to view this PDF file

Disclaimer: This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate
Summary: Since the early 1990s, major tax administration reforms have been implemented in the Francophone countries of sub-Saharan Africa, with significant support from the IMF and development partners. While the reforms have contributed to an increase in revenues, attention is still needed to address a number of weaknesses in these countries’ tax administrations. A review of the conditions for successful modernization of the tax administration shows that significant changes are needed to ensure better utilization of technical assistance, improve the governance of reforms, and provide the tax administrations with greater flexibility in managing their resources.
Series: Working Paper No. 13/173
Subject(s): Tax administration | Sub-Saharan Africa | Tax reforms | Tax revenues

Publication Date: July 19, 2013
ISBN/ISSN: 9781475581539/1018-5941 Format: Paper
Stock No: WPIEA2013173 Pages: 53
US$18.00 (Academic Rate:
US$18.00 )
Please address any questions about this title to