| Summary: | This study examines how tax performance is associated with tax reforms and civil conflicts in Burundi. The results from a regression analysis on a tax equation indicate that total tax revenue, international trade taxes and income taxes, are not associated with civil conflicts. However, taxes on goods and services are found to be negatively associated with civil conflicts. The results show also that total tax revenue and the tax categories are not associated with tax reforms. The reasons why tax revenue performance may not have been associated with tax reforms, include the prevalence of fiscal corruption, the negative effects of conflicts on the economy, abusive tax exemptions, and failure to focus on widening the tax base. There is a need to rethink the implementation of tax reforms in Burundi to enhance their effectiveness.
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