This book examined the relationship between taxation and governance in cross-national perspectives, focusing on the political economy of tax administration in Nigeria and Ghana between 1990 and 2009. It analysed the legal, institutional and procedural mechanisms for tax administration, as well as assessed the effect of tax administration on the burden of governance in the two West African Countries. This is with a view to providing information on tax administration as an important element in understanding and addressing the burden of governance in Nigeria and Ghana in the context of their divergent governance experiences since the 1990s. ukryj opis