The collapse of Southern African Customs Union (SACU) revenue in 2009 has caused the Government to consider enhancing new sources of revenue in earnest to sustain its development policies. Existing plans that were prepared more than 5 years ago to introduce the Value-Added Tax (VAT) and create a...

The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes to raising around 40%?” This paper looks at the economic and political forces that shape the way that fiscal capacity is created and sustained. As well as reviewing the...

The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions agreed by four international organizations: the...

The National Revenue Authority (NRA) is a semi-autonomous government revenue authority established by an act of Parliament on 13 September 2002. Operations commenced the following year, in 2003. With the goal of increasing domestic revenue collection and decreasing donor dependence, its primary...