02064cas a2200241 a 4500 AALejournalIMF007297 230101c9999 xx r poo 0 0eng d 5.00 USD 9781455296736 1018-5941 BD-DhAAL BD-DhAAL Kloeden, David. Revenue Administration Reforms in anglophone Africa Since the Early 1990's / David Kloeden. Washington, D.C. : International Monetary Fund, 2011. 1 online resource (47 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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 achieve the MDG and poverty reduction objectives. With these goals in mind, most African countries have undertaken revenue administration reforms and from the early 1990s, 16 of 19 Anglophone Africa countries established some form of revenue authority (RA) for greater governance, financing, and workforce autonomy. Changes in governance and HR practices are evident, but has revenue administration improved overall? Capacity limitations and integrity issues persist. The introduction of VAT heralded self-assessment, but in most instances without being integrated with income tax administration. Rather, VAT administration was assigned to a separate department. Special units for large taxpayers are now common following initial challenges, but programs for other taxpayer segments are still emerging. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2011/162 Full text available on IMF http://elibrary.imf.org/view/journals/001/2011/162/001.2011.issue-162-en.xml IMF e-Library