Despite decades of reform and foreign aid, the quality of public institutions in most African
countries remains poor. Colonial powers did not leave behind strong, indigenous institutions that could tackle the development challenges of a modern state. Economic crises, wars and political instability have also taken their toll. Yet, Taxation which is one entry point for improving governance on the continent has received little attention. The paper highlights the problems of taxation in Africa,reviews some relevant literature and make some suggestions. These include well-designed tax systems to consolidate stable institutions, increase revenues, refocus government spending on public priorities and improve democratic accountability
