In Madagascar, the national tax administration is undergoing a remarkable transformation, evolving from a traditional bureaucratic institution into a dynamic, service-oriented organization. The Madagascar Revenue Authority (MRA) has embarked on an ambitious modernization journey, recognizing that an efficient, transparent tax system serves as the foundation for economic development.
Strategic Human Resource Modernization
The MRA has prioritized the modernization of its human resource management systems as a cornerstone of its reform agenda. This initiative represents more than administrative restructuring—it constitutes a strategic investment in national economic infrastructure. By developing a professional, competent workforce, the MRA aims to enhance revenue collection, improve taxpayer services, and ultimately contribute to Madagascar's economic growth.
This vision reimagines tax officials not merely as enforcement agents, but as skilled professionals capable of providing tailored guidance to taxpayers. The goal is to transform the revenue service into an institution that facilitates compliance through expertise and partnership rather than coercion.
World Customs Organization Partnership
The World Customs Organization (WCO) has played a pivotal role in supporting this transformation through its Capacity Building program. In November 2021, the WCO conducted a five-day hybrid workshop on competency-based human resource management, funded through the Sida-WCO Trade Facilitation and Customs Modernization Program.
The workshop brought together 31 participants from across MRA departments, including human resources specialists and subject matter experts from various operational divisions. Led by certified WCO experts, the training focused on developing competency frameworks and positioning human resources as strategic partners within the organization.
Building Institutional Capacity
The modernization initiative focuses on several key areas:
- Competency Framework Development: Adapting international standards to create customized competency models for different roles and career paths within MRA
- Talent Acquisition: Implementing competency-based recruitment processes to identify candidates with the right skills and attributes
- Performance Management: Aligning evaluation systems with competency development to drive continuous improvement
- Professional Development: Designing targeted training programs to enhance technical and soft skills
- Career Pathways: Creating clear progression frameworks to motivate and retain talent
Participants demonstrated strong commitment to implementing these reforms, with the modernization team tasked with developing a measurable action plan including pilot projects and implementation timelines. The WCO has pledged ongoing support to assist MRA in achieving its modernization objectives.
Toward a Modern Revenue Service
This collaboration between MRA and WCO represents more than technical assistance—it signifies a fundamental rethinking of the role of tax administration in national development. By investing in human capital and adopting international best practices, Madagascar is laying the groundwork for a revenue service that can effectively support economic growth while ensuring fairness and transparency.
The ultimate vision is a tax administration that operates not as an obstacle to economic activity, but as a facilitator of compliance and a partner in development. As these reforms take root, they promise to transform Madagascar's fiscal landscape and contribute to the nation's economic aspirations.