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Observational analysis shows tax administration reforms improve direct and indirect tax revenue in SSA, indicating reform strategies need integration.
This study aims to demonstrate the impact of tax administration reforms on the mobilisation of direct and indirect taxes from non-natural resources. Out of 40 SSA countries. The assessed tax administration reforms are the establishment of a semi-autonomous revenue administration [SARA], a Large Business Collection Unit [LTU] and an Informal Sector Business Unit or strategy [ISU]. To this end, we use a seemingly unrelated regression [SURE] panel method on data from various sources. The results show that SARAs and LTUs positively impact the mobilisation of direct taxes. However, SARAs do not have an independent impact on indirect taxes and must be used alongside ISUs. ISUs have a positive impact on the mobilisation of indirect taxes. Reorganising tax administration in relation to taxpayers has a positive impact on tax revenue.
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Kogueda et al. (2025) studied this question.
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