The Government of Swaziland now attaches greater importance to domestic revenue mobilization than was formerly the case. An important trigger for this increased importance of domestic revenue has been the establishment of the Swaziland Revenue Authority (SRA) in 2011 and the modernisation of the tax collection system.

Paper objective and conclusion:

This paper examines the measures that have been implemented subsequent to the creation of the SRA and the progress in tax collection, and concludes that the benefits of reforms are, so far, modest and limited to small categories of taxes.