Legal and Institutional Mechanisms for Effective Public Finance Management

Production: Ubora Academy of The African Capacity Building Foundation (ACBF) under the African-Finnish Partnerships on Taxation Capacity in Africa (AFP-TCA) Program funded by the Ministry for Foreign Affairs of Finland.

Course Description

This is one of the five modules of the Good Governance and Transparency in Taxation (GGTT) course which is part of the Building Excellence in Taxation and Administration (BETA) Program. You are encouraged to start with the Foundations of Good Governance and Transparency in Taxation, which is a prerequisite for this module.

The BETA Program is designed to equip policymakers, tax professionals and Public Finance Management specialists in government, private sector, or civil society, with the skills to build transparent, fair, and effective tax systems. The BETA program has three courses namely; Good Governance and Transparency in Taxation, Taxing the Digital Economy and Economic Research and Taxation. The program, offered in English and French, is open to anyone interested in enhancing their knowledge in taxation and governance.

In this course you will learn how laws, institutions, and regional treaties interact to shape the fiscal environment, sustaining the social contract and nurturing Domestic Resource Mobilisation (DRM).

Target Audience
The course is designed for government officials in public finance and public administration, civil society actors engaged in fiscal transparency, academia, researchers and professionals in governance and taxation

What will you learn?

Translate Governance Principles into Operations: Understand how transparent legislation, regulations, and oversight bodies help embed accountability, fairness, and inclusivity in day-to-day tax administration.
Strengthen Enforcement and Oversight: Examine how supreme audit institutions, and capacity-building in tax authorities and auditing agencies reduce corruption, elevate professionalism, and clarify legal mandates.
Align with Regional & International Frameworks: Evaluate how platforms like the African Continental Free Trade Area (AfCFTA) and global standards—such as Automatic Exchange of Information (AEOI) and the BEPS project—influence domestic reforms.