Administration Dimension of Tax Reforms in Swaziland: Lessons from other countries, IPRA Working Paper 74, December 2012

The Government of Swaziland now attaches greater importance to domestic revenue mobilization than formerlywas the case. An important triggerfor increased importance of domestic revenue has been the establishment of Swaziland Revenue Authority (SRA) in 2011 and modernisation tax collection system.  This paper examines the measures that have been implemented subsequent to the creation of SWA and the progress in tax collection and concludes that the benefits of reforms are, so far, modest and limited to small categories of taxes.