Tarig Alhaj Mohamed Rakhy

Revenue Mobilization in Sub-Saharan Africa: Why Do Tax Revenue to GDP Ratios Low?

Szegedi Tudományegyetem

Közgazdaságtani Doktori Iskola

Farkas Beáta

egyéni

PhD

Introduction Most African countries suffer from weak levels of economic development, economic and political instability, low rates of economic growth, and high budget deficits and foreign trade imbalances. However, this countries are characterized by a low tax to GDP ratios (7% in Sudan and 14% the region average) – which is important to finance development projects and public services – an increase in population growth, and conflict. Therefore it needs more resources to improve living standards and achieve sustainable development goals. This research aims to delve into the complex interplay of factors contributing to this phenomenon and explore potential solutions for raising tax revenue. The research Questions: The primary research questions guiding this study are: - What are the key determinants of low tax-to-GDP ratios across different countries? - How do these determinants vary across diverse economic, social, and political contexts? - What are the potential policy interventions and reforms that can effectively raise tax-to-GDP ratios while ensuring sustainability and equity? The research objectives are: - Conduct a comprehensive analysis of the economic, social, political, and institutional factors influencing tax-to-GDP ratios. - Compare and contrast the experiences of countries with varying levels of tax revenue collection. - Evaluate the effectiveness of existing tax policies and reforms implemented in different contexts. - Develop tailored policy recommendations for specific countries based on their unique circumstances. - Contribute to the ongoing academic discourse and policy debates surrounding tax policy and development.

2025-09-01

2029-08-31

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