Oliver Owen, “Tax and fiscal practice : Interrogating the meaning and use of formality” in Politique africaine Volume 151, Issue 3, July 2018, pages 5 to 15

In calling for papers which make a political study of taxation in Africa, as it negotiates the formal-informal division, the original intention was to see if new work can show us new things not just about taxation but about the state itself. In recent years, many African states have redirected their attention to reforming and maximising internal revenue, especially as global natural resource prices and global aid flows become increasingly unpredictable, strongly supported by donors who see in it the chance to move from long-term cash transfers to smaller support for self-financing.

Read the full text : https://www.cairn-int.info/journal-politique-africaine-2018-3-page-5.htm?contenu=article