Vol. 5 No. 1 (2025): AJCFS

This study employs both documentary review and field research to explore the organizational structures of tax administrations. We review the literature relating to thirty-four OECD and twenty-one non-OECD tax jurisdictions for a period from 2008 to 2025 to discern the best practices. We conduct desk research on five East African Community partner states’ tax administrations and conduct benchmarking visits to four African countries.