Tax Effort in Sub-Saharan Africa

Many developing countries face difficulty in generating sufficient revenues for public purposes. In sub-Saharan African countries, public sector budgets that are chronically short of funds and the unproductive use of public expenditures have limited the critical investments in both human resources and capital infrastructure that are necessary for providing a basis for sustainable economic growth.2 Programs supported by the International Monetary Fund (Fund) in sub-Saharan African countries may involve measures to raise tax revenues and to restructure tax systems in these countries.