아프리카ㆍ중동
연구정보
[경제] Glimpses of fiscal states in sub-Saharan Africa
아프리카ㆍ 중동 일반 국외연구자료 연구보고서 - WIDER 발간일 : 2021-10-13 등록일 : 2021-10-24 원문링크
There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily developed the capacity to routinely collect more substantial revenues than one might expect in a low-income region.
The two main historical dimensions of this collection capacity were (a) powerful, centralized bureaucracies focused on achieving revenue collection targets and (b) large, taxable international trade sectors.
In recent decades, those centralized bureaucracies have to some extent been reformed such that in structure and procedure they resemble more closely tax administrations in OECD countries. More strikingly, nearly all states have adopted VAT and found it to be a very powerful revenue collection instrument.
However, the tax share of GDP has been broadly constant for several decades, and it will be hard to increase it. It is difficult for African governments to effectively tax transnational corporations, especially in the mining and energy sectors, which are of growing importance. Tax administrations continue to approach richer Africans with a light touch, and to exaggerate the potential for taxing small-scale (‘informal’) enterprises.
The revenue operations of sub-national governments are often opaque. Ordinary people often pay large sums in ‘informal taxes’ that are generally regressive in impact. And the standard direction of travel in the reform of tax policy and administration is not appropriate to those large areas, especially in the Sahel, that are afflicted by internal and cross-border armed conflicts.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
| 이전글 | [경제] Industry classification in the South African tax microdata | 2020-09-02 |
|---|---|---|
| 다음글 | [정책] An assessment of presumptive tax in Uganda | 2021-11-12 |
