Tax Policy Admin Evolution and Revenue Perfomance in Malawi

Abstract

the paper discusses the historical evolution of tax policy and administration in Malawi since its independence in 1964. It analyzes various reforms implemented over the decades, their objectives, and their impacts on revenue performance. The historical context includes references to the initial tax system inherited from the British colonial government, subsequent reforms aimed at improving economic conditions, and the involvement of international institutions like the IMF and World Bank in those reforms. Therefore, this paper provides a historical analysis of Malawi's tax policy developments