The American Enterprise Institute has published Taxation and Governance in Africa, by Deborah Bräutigam.  Here is the abstract:

Despite decades of reform and foreign aid, the quality of public institutions in most African states remains poor. Colonial powers did not leave behind strong, indigenous institutions that could tackle the development challenges of modern states. Economic crises, wars, and political instability have also taken their toll. Yet one entry point for improving governance on the continent has received little attention: taxation. Well-designed tax systems can consolidate stable institutions in developing countries, increase revenues, refocus government spending on public priorities, and improve democratic accountability. The political economy of taxation offers important lessons for the developing world.