Empirical Approaches to Improving Revenue Compliance and Accountability: Insights from Revenue Authorities in Sub-Saharan Africa

ABSTRACT : Tax authorities in Sub-Saharan Africa (SSA) still have a hard time getting people to pay their taxes and hold them accountable. Even while many countries in the region have worked hard to change their tax systems, they still have low compliance rates, a lot of informality, and not enough administrative capacity, which all make it harder to collect taxes. This empirical review consolidates contemporary best practices and contextual determinants affecting income mobilisation in Sub-Saharan Africa, utilising a variety of recent academic research, policy documents, and practical experiences from several nations. Some of the most important techniques that have been found are: making governance structures stronger to reduce corruption, making tax laws and administrative procedures easier to understand, using digital technology and e-government programs, and getting taxpayers more involved and educated. The review also stresses the need for tailored tax policies, building up the skills of tax institutions, and making public expenditure more open to establish trust and encourage people to follow the rules. The paper also looks at how political will, economic frameworks, and budget limits affect how well these techniques work. The debate ends with evidence-based suggestions that are specific to the particular economic, political, and budgetary situation in SSA. These suggestions can help policymakers improve tax compliance and accountability in the region.