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Development In AfricaRefocusing the lens after the Millennium Development Goals$
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Hany Besada and Timothy M. Shaw

Print publication date: 2015

Print ISBN-13: 9781447328537

Published to University Press Scholarship Online: May 2016

DOI: 10.1332/policypress/9781447328537.001.0001

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date: 23 August 2017

Financing the post-2015 development agenda: domestic revenue mobilisation in Africa

Financing the post-2015 development agenda: domestic revenue mobilisation in Africa

Chapter:
(p.193) Seven Financing the post-2015 development agenda: domestic revenue mobilisation in Africa
Source:
Development In Africa
Author(s):

Aniket Bhushan

Yiagadeesen Samy

Kemi Medu

Publisher:
Policy Press
DOI:10.1332/policypress/9781447328537.003.0008

This chapter examines the prospects for domestic resource mobilization in Africa. After summarizing ongoing debates about the post-2015 Financing for Development agenda and their implications for African economies, the chapter analyses the domestic resource mobilization – focusing on tax and non-tax revenues – performance for the region. In particular, the chapter estimates a tax effort index for 49 African countries over the period 1996 to 2010, and then discuss the implications of our findings for the international community as well as African governments that are increasingly looking to domestic resource mobilization as a source of financing ambitious post-2015 goals and targets. The chapter argues that domestic resource mobilization, rather than being reduced to goals and targets aimed at increasing the tax/GDP ratio, should be repurposed to investing in responsible and accountable governments.

Keywords:   domestic resource mobilization, taxation, Africa

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