Semi-autonomous revenue authorities (SARAs) have been at the centre of tax administration reform in Sub-Saharan Africa for the last 30 years. Nevertheless, the revenue effect of this reform remains highly debated (Ahlerup et al., 2015; Ebeke et al., 2016; Fjeldstad and Moore, 2009; Sarr, 2016; Von Haldenwang et...

This paper investigates the effect of ICT and e-formalization on tax mobilization efforts in sub-Saharan Africa. Using a panel of 42 countries from 1991 to 2018 and applying appropriate model specifications; the empirical findings show that there is strong support that ICT (mobile subscription...