The Government of Swaziland now attaches greater importance to domestic revenue mobilization than formerly was the case. An important
trigger for 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.