Brief
Semi-Autonomous Revenue Authorities in sub-Saharan Africa: Silver Bullet or White Elephant? Research in Brief
Published by: ICTD and IDS
A major component of tax administration reform in sub-Saharan Africa over the last thirty years has been the creation of semi-autonomous revenue authorities (SARAs). These operate at arm’s length from the ministry of finance, which is different to conventional tax administrations. They have an independent legal status, and usually integrate both customs and tax functions.