Research Summary 38. Autonomy or Organization? Reforms in the Ghanaian Internal Revenue Service.

• From: Department for International Development
• Published: 1 January 2009

• Country: Ghana
• Document Type: Briefing
• Theme: Governance and Conflict
• Authors: Ayee, J., Anuradha Joshi

Abstract

Autonomous Revenue Authorities (ARAs) have become a popular organisational reform to improve revenue collection in developing countries. This paper however argues that the strong performance of the Ghanaian ARA – the Internal Revenue Service – is the result not primarily of autonomy, but of more nuts and bolts reforms that could well be adopted under traditional tax administrations.

This is a two-page summary of a forthcoming IDS Working Paper.

Citation

Brighton, UK: Institute of Development Studies, 2 pp.

Links

Research Summary 38. Autonomy or Organization? Reforms in the Ghanaian Internal Revenue Service.

Published 1 January 2009