This paper examines the challenges provinces face in raising revenues, highlights structural gaps in taxation and fiscal capacity, and proposes strategies to broaden the revenue base. It finds that linking provincial and federal tax administration through a shared computerized database can boost revenue, streamline collection, lower costs, and curb corruption and evasion through cross‑checks, while easing compliance for taxpayers. In this way, governments can raise the tax‑to‑GDP ratio, enhance autonomy, and contribute more effectively to overall fiscal sustainability.
