Research Outputs

Welcome to our research repository that presents our research, publications, occasional papers and reports.

Experts call for data integration, fairness and accountability to propel Nigeria’s tax reform

In its effort to draw attention to governance improvements that can accelerate Nigeria’s tax reform, Good Governance Africa (GGA) commissioned a study to consider the nexus between taxation and themes such as political economy, accountability, transparency, responsiveness and public engagement. The study dedicated attention to this cluster of governance-related challenges in the Nigerian tax system. It culminated in the publishing of a book titled “Mainstreaming Good Governance into Nigerian Tax Reform” in 2017
click here to download


Mbizana Municipality Local Governance Report

10 October 2017
In this, Oliver Reginald Tambo’s centenary year, Good Governance Africa thought it fitting to pay tribute to this icon by pursuing his clarion call for “peace and prosperity for all South Africans”. We thought it most appropriate to commence our engagement in Tambo’s own birthplace of Nkantolo, a village in the local municipality of Mbizana, some 30km from the town of Bizana, Eastern Cape. We had substantial grounds for justifying this position, which are described in greater detail in this report.

click here to download

Mainstreaming Good Governance into Nigerian Tax Reform

The fundamental purpose of taxation is to generate revenue effectively, efficiently and fairly to finance public services. Nigeria’s governance challenges find expression in its weak tax administrative structures, regulations and enforcement procedures. This book, Mainstreaming Good Governance into Nigerian Tax Reform, shines the light on the key governance blockages in the Nigerian tax system and isolates them for in-depth analysis. It gives careful consideration to the interconnection between taxation on the one hand, and the challenges of accountability, transparency, responsiveness and political economy on the other. It examines the strategic steps to improve tax administration in Lagos State and Nigeria as part of the inter-related goals of good governance, revenue mobilization and funding sustainable development.
Tax reform has been ongoing in Nigeria since 2004 (and in Lagos State since 1999), but the changing orientation of Nigeria’s economy away from hydrocarbon rents increasingly underlines the urgency of the tax reform efforts. The study looks at the nexus between good governance and increasing tax revenue. It partly traces the country’s persistently low tax-to-gross domestic product (GDP) ratio (far below the sub-Saharan Africa average) to failure to zero in on the low-hanging governance reforms required to reboot the tax system and enhance its legitimacy amongst the public.
Presently, tax administrators in Nigeria are under intense pressure to grow tax revenues as governments at the federal, state and the local levels grapple with increasing social obligations coupled with dwindling oil revenues. Naturally, this process is easier if taxpayers willingly and voluntarily comply with their obligations under Nigeria’s tax laws. How to address the key stumbling blocks – particularly through interventions and changes of a governance nature – is the primary focus of this book. It outlines specific governance strategies that can help build on the pockets of progress so far achieved in tax reform, away from the technical preoccupation of existing studies. The book breaks new grounds in the tax debate by offering an iterative framework and actionable solutions to guide interested stakeholders in and outside government. This is needed as Nigeria embarks on the crucial tax reform steps that will be required to put its progressively diversified economy on a more sustainable footing.
click here to download

Perceptions of National Government Survey

The national government survey shows that nearly 79% of South African citizens in our research sample believe that the government is incompetent and corrupt, while more than 70% believe that the government has failed to generate employment.
South African citizens are seriously concerned about the quality of governance in their country, with some 60% agreeing that “people are giving up hope that the government will listen to them”. The most positive feedback was on pensions and social grants, the latter of which gained a 61.2% positive rating.

Government Performance Index

The Government Performance Index (GPI) is based on extensive information-gathering and statistical analysis, offering South Africa’s first complete overview of the performance of South Africa’s 234 local and metropolitan municipalities.
The GPI is based on 15 indicators across three categories: quality of administration, level of economic opportunity and the extent of service delivery. The data for the indicators was derived from various sources, Stats SA, National Treasury, Auditor General and the Extended Public Works Programme; and all indicators were equally weighted.

Download summaries and translations in all 11 official languages on
the National Survey and Government Performance Index:


Download a copy of Issue 36, with a special focus on the national survey and the Government Performance Index.

Project on Land, Land Tenure and Restitution in South Africa – in comparative African perspective

Communal Indigenous ownership’ – some comments on recent court cases

Professor William Beinart, African Studies Centre, University of Oxford

Questions of land tenure are of great importance in South Africa at present and land issues as a whole have come to the fore, not only because land reform is perceived to be slow and relatively unsuccessful but because President Zuma has reopened the land restitution process.


Report:KG Education in Ghana

Good Governance Africa’s West Africa Centre commissioned a study in 2015 into Kindergarten Education, see the report “Ameliorating Strategies for KG Education in Ghana”. The report will provide a foundation for a colloquium in August 2016.