Domestic Resource Mobilization in Partner Countries: the role of institutions and the VAT
Presentation of the work done on domestic resource mobilization during the Acropolis project. Presented by Prof. Romain Houssa and Kelbesa Megersa (BeFinD, CRED, Université de Namur).
Research conducted by BeFinD demonstrates that VAT adoption has improved tax-revenue collection in developing countries, both in Sub-Saharan Africa and elsewhere. Significant revenue gaps, however, are still observed in most partner countries of the Belgian Governmental Cooperation. Those countries could therefore mobilize more resources by improving the efficiency of their VAT system. The research also analyses the importance of factors such as the government effectiveness in providing public goods as well as the institutional design of its tax system for the success of tax reforms.
Extended abstract of the event.
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