Tax Administration in Developing Countries

The aim of this study is to evaluate tax administration in developing countries using selected countries in West Africa. This study becomes pertinent as a result of various trade agreements signed by the Presidents and Heads of State of these countries guaranteeing easy cross-borders trading. The methodology employed involved the review of extant literature relating to the subject under study using purposive sampling of developing countries in West Africa which include Nigeria, Republic of Benin, Togo, Ghana, Cote d’Ivoire and Senegal. Findings revealed that there are differences in tax administration systems between the selected countries. The paper therefore recommends that all cross border businessmen and the citizens of every country should deliberately keep themselves updated on the tax regime operating in the country they are staying, trading or intend to trade so that they will not fall on the negative side of the tax laws