Proposed Guidelines Of Engagement on Tax Research for African Revenue Administrations
The increased attention on domestic resource mobilisation (DRM) since the global financial crisis of 2008 has given rise to significant increase in scholarly interest in a range of tax related topics spanning from the basics of tax administration, the nexus between tax policy and administration, to the implications of global standards setting for developing countries.
This guideline document focusses on two groups in this context: on the one hand, there are scholars/ researchers who aim to offer evidence-based analyses and trends in developing countries (especially African countries) and require access to macroeconomic and tax statistics to understand tax policy, revenue trends, risks and administrative challenges, etc. On the other hand, are tax administrations and tax policy units within Ministries of Finance (MoF) which in order to accurately estimate, analyse and collet revenue in a sustainable manner must understand their tax base and socio-economic environment within which they operate. This requires a level of technical research and analytical capabilities.