Tax Collection in Developing Countries – New Evidence on Semi-Autonomous Revenue Agencies (SARAs)

Haldenwang, Christian von; Schiller, Armin von; Garcia, Maria Melody

doi:10.2139/ssrn.1961616

Cited by 5 publications

(11 citation statements)

References 31 publications

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“…Econometric models, not accounting for revenue dynamics, find a positive effect. von Haldenwang et al (2014) show that Peruvian municipalities with a SARA collect more tax than municipalities without one. Ahlerup et al (2015) conclude that in Sub-Saharan Africa (SSA) the introduction of a SARA resulted in an initial but unsustained revenue increase.…”

Section: Introductionmentioning

confidence: 99%

Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant

Dom

2018

The Journal of Development Studies

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A major component of tax administration reform in sub-Saharan Africa for the last 30 years has been the creation of semi-autonomous revenue authorities (SARAs). The effects of their creation on revenue performance have been much debated, although there are only a few quantitative studies. The core argument of this paper is that existing research suggesting diverse and contradictory outcomes has not taken account of trends in revenue performance in the years before the establishment of SARAs. Allowing for this revenue history our analysis based on 46 countries over the period 1980-2015 provides no robust evidence that SARAs induce an increase in revenue performance. This does not imply that SARAs may not provide benefits for tax collection, but they do not demonstrably increase (or decrease) revenue collected.

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Section: Introductionmentioning

confidence: 99%

Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant

Dom

2018

The Journal of Development Studies

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“…In line with Grindle's opinion on administrative capacity, the OECD states the ideal authority that the autonomous tax agency requires in order to carry out its functions properly [10]. This authority includes the management of budget, organization and planning expenditures, performance standards, recommendations, development and remuneration of employees, interpretation of rules and regulations regarding taxation, information technology, and sanctions, motivation and reinforcement.…”

Section: Resultsmentioning

confidence: 99%

Strengthening Politics of Taxation through Broadening Power of Local Tax Institution: Indonesia case

Muluk¹,

Inayati²

2019

Proceedings of the Annual International Conference of Business and Public Administration (AICoBPA 2018)

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Lacking in administrative capacity caused local tax agency lack in taxing capacity. Lack of taxing capacity brought a low contribution of a local tax to local government revenue in Indonesia, especially regency and city. The purpose of this research is to analyze local taxing agency capacity from the perspective of politics of taxation and to offer a recommendation for strengthening local taxing capacity. This qualitative research used in-depth interview of informants who are involved in local tax collection from several local governments. The result shows that lack of taxing capacity is influenced by two factors. First, it is insufficient authority of local tax agency to reflect local autonomy policy both from central and local government, and the second is too much political intervention that influences local tax agency. There are two alternatives to strengthen local tax agency taxing capacity. The first alternative is by strengthening local tax agency as local bureaucracy by empowering and enlarging the authority to execute local tax targets. The second alternative is by integrating local and central tax agency as an autonomous tax collection institution. In the latter alternative, local government receive local tax revenue from this institution based on each tax basis.

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“…Subnational governments in the region now collect a higher share of total government revenue than at any point in modern history (Daughters and Harper ; von Haldenwang et al. ).…”

Section: A Subnational Measure Of State Capacitymentioning

confidence: 99%

“…Subnational governments in Latin America are generally responsible for collecting specific kinds of revenue, such as property taxes (Diaz‐Cayeros ; von Haldenwang et al. ), and the state as a whole relies on municipalities to collect revenue to fund specific tasks. Of course, municipalities' tax bases differ substantially and transfers are needed to compensate poorer municipalities.…”

Section: A Subnational Measure Of State Capacitymentioning

confidence: 99%

Taxation and the Unequal Reach of the State: Mapping State Capacity in Ecuador

Harbers

2014

Governance

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Even though the unequal reach of the state has become an important concern in the literature on developing democracies in Latin America, empirical measures of intracountry variation in state capacity are scarce. So far, attempts to develop valid measures of the reach of the state have often been hampered by inadequate data. Leveraging insights from national‐level scholarship, this article proposes a tax‐based measure to capture such intracountry variation. Drawing on a comprehensive data set of municipal finance and estimates of economic activity derived from nighttime lights, it maps state capacity in Ecuador. The article validates the measure on the basis of survey data collected by the Latin American Public Opinion Project. A multilevel analysis demonstrates that citizens tend to be more satisfied with the services provided by the state in municipalities with higher state capacity, which strengthens confidence that the measure picks up relevant differences.

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Tax Collection in Developing Countries – New Evidence on Semi-Autonomous Revenue Agencies (SARAs)

Cited by 5 publications

References 31 publications

Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant

Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant

Strengthening Politics of Taxation through Broadening Power of Local Tax Institution: Indonesia case

Taxation and the Unequal Reach of the State: Mapping State Capacity in Ecuador

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