2011年-IMF国际货币组织全球_Revenue_Administration_Reforms_in_anglophone_Africa_Since_the_Early_199039s_48页_1mb

Summary of Revenue Administration Reforms in Anglophone Africa Since the Early 1990s

Core Content

This working paper reviews the evolution of revenue administration reforms in 19 Anglophone African countries since the early 1990s. It emphasizes the importance of enhancing low tax-to-GDP ratios through improved domestic resource mobilization, as these countries face challenges in achieving poverty reduction and Millennium Development Goals (MDGs). The reforms have focused on improving governance, financial autonomy, and administrative efficiency in tax and customs systems.

Main Points

• Revenue Authority (RA) Establishment:

  • From the early 1990s, 16 out of 19 Anglophone African countries established some form of revenue authority to improve governance and autonomy in tax administration.
  • The RA model was initially promoted by British influence and has been widely adopted, with the exception of a few countries.

• Tax Revenue Trends:

  • Tax-to-GDP ratios have generally improved, with 15 countries showing increases and only four (Kenya, Seychelles, Zambia, and Zimbabwe) experiencing declines.
  • Increases were modest in some cases, while others saw substantial improvements, especially those with significant natural resources.
  • The tax structure is dominated by indirect taxes, particularly VAT, which has become a major contributor to revenue.

• Tax Administration Reforms:

  • The introduction of VAT in the early 1990s marked a significant shift, promoting self-assessment and taxpayer services.
  • VAT administration was often separated from income tax, leading to inefficiencies.
  • Special units for large taxpayers (LTOs) have become common, but broader taxpayer segmentation is still emerging.

• Integrated Tax and Customs Administration:

  • The concept of integrated tax and customs administration is gaining traction, but implementation has been limited.
  • In some countries, such as South Africa and Zimbabwe, integration is more advanced, while in others, it remains fragmented.

• Challenges and Limitations:

  • Capacity limitations and integrity issues persist in revenue administration systems.
  • The RA model has not been empirically proven to be superior to other reform approaches, and in some cases, may have delayed necessary reforms.
  • Manual procedures, corruption, and lack of professional HR practices were common in early administrations.

• FAD's Role:

  • The IMF's Fiscal Affairs Department (FAD) has provided consistent technical assistance and advice on revenue administration reforms.
  • FAD has generally supported the development of RAs, but its role was more advisory than directive.
  • FAD has increasingly encouraged integrated tax administration and taxpayer segmentation, especially in recent years.

Key Information

• Tax-to-GDP Ratios:

  • Most countries have seen improvements, with an average increase of 3 percentage points of GDP.
  • Resource-rich countries have shown greater gains, while others, particularly post-conflict states, have lagged.

• VAT Introduction:

  • VAT has been introduced in 15 countries since the early 1990s.
  • It has been a key driver of indirect tax reform, often implemented in new departments or within customs administrations.

• Taxpayer Segmentation:

  • Large taxpayer offices (LTOs) have been established in several countries to focus on high contributors.
  • Segmentation is now expanding to include small and micro taxpayers, with special regimes being developed.

• Operational Challenges:

  • Integration of tax and customs functions has been limited, despite potential synergies.
  • Administrative processes remain cumbersome, and compliance is often weak.

• External Influences:

  • British government support has played a significant role in shaping reform strategies.
  • Regional trade agreements and globalization have influenced tax and trade policies, promoting administrative harmonization.

Conclusion

Despite progress in establishing revenue authorities and implementing VAT, Anglophone African countries still face significant challenges in improving tax administration. The focus on domestic revenue mobilization, especially through taxpayer segmentation and integrated systems, is crucial for sustainable development. However, the effectiveness of these reforms remains mixed, and further improvements in governance, capacity building, and anti-corruption measures are needed to achieve long-term fiscal stability and poverty reduction.