Good Tax Governance in Africa
How countries approach taxation has a direct impact on their economic growth and development. Taxation is key to a government’s ability to deliver essential services to their citizens and making long-term investments in public goods. The systems of taxation are therefore able to contribute significantly to shaping state-citizen relationships, strengthening state capacities, and contributing to better governance and accountability. This research paper complements other recent research in suggesting that improving the process of taxation can lead to building capable tax administrations as well as play a significant role in promoting accountability.