ABSTRACT
This chapter focuses on the rationales behind some constituent policies in Africa. Specifically, it focuses on the rationales behind implementing a Semi-Autonomous Revenue Authority (SARA), discussing the policy implications of reform and how SARAs have performed. As part of the New Public Management reforms, SARAs were first introduced in sub-Saharan Africa in the early 1990s. Since then, the reform has continuously spread, and today, 22 countries in sub-Saharan Africa have a SARA. This chapter demonstrates that a combination of different rationales led to reform efforts and that the key rationales have changed little over time. It also evaluates SARAs’ performance and investigates the policy implications of the reform and implementation processes. It highlights that the performance of SARAs differs; implementing a SARA has not been a universal solution to improve revenue collection, yet it has often had other benefits such as improving international networks and the professionalization of the administration. The varied policy outcomes and implications are caused by diverse implementations, degrees of political support, and structural limitations.
