In an ambitious move to transform tax administration, the Madagascar Revenue Authority (MRA) has launched a comprehensive human resources modernization initiative in collaboration with the World Customs Organization (WCO), positioning workforce development as a strategic driver for revenue growth.
Strategic Human Capital Development
The MRA has recognized that in an era of increasing economic complexity, traditional approaches to tax administration require fundamental transformation. Rather than viewing human resources as merely an administrative function, the authority now considers workforce capabilities as central to operational efficiency, taxpayer engagement, and sustainable revenue collection.
This paradigm shift comes as tax authorities worldwide face mounting challenges in talent retention, digital transformation, and evolving compliance requirements. The MRA's initiative focuses on building institutional capacity through competency-based human resource management systems that align with international best practices.
International Collaboration for Capacity Building
The partnership with WCO, supported by funding from the Swedish International Development Cooperation Agency (Sida), has enabled a five-day hybrid workshop on competency-based human resource management. Conducted from November 22-26, 2021, the program brought together WCO-certified experts and MRA personnel to develop practical tools for workforce transformation.
The workshop formed part of WCO's Competency-based HR Management Development Program (CMA-HRMD), specifically designed for customs and tax administrations. The program emphasizes creating frameworks that identify, develop, and retain talent based on measurable competencies rather than traditional bureaucratic criteria.
Cross-Functional Implementation Team
MRA established a dedicated HR Modernization Task Force comprising 31 members from across the organization, including representatives from risk management, customs modernization, finance, tax policy, and information technology sectors. This diverse composition ensures the initiative addresses operational realities while maintaining strategic alignment with MRA's broader modernization agenda.
During intensive working sessions, participants developed competency frameworks tailored to Madagascar's tax administration context. The approach moves beyond technical skills to incorporate behavioral competencies and leadership capabilities required for modern tax administration.
Roadmap for Institutional Transformation
The modernization program includes developing pilot projects with clear implementation timelines and performance metrics. Key components involve digitizing HR processes, establishing competency-based recruitment and promotion systems, and creating continuous professional development pathways.
WCO has committed to ongoing technical support as MRA implements these reforms. The partnership represents a long-term investment in institutional capacity that extends beyond technical assistance to include cultural transformation within the revenue authority.
Strategic Implications for Revenue Administration
The HR modernization initiative forms part of MRA's comprehensive strategy to enhance tax compliance and revenue collection. By professionalizing its workforce, the authority aims to improve operational efficiency, strengthen taxpayer trust, and create an organizational culture conducive to innovation and continuous improvement.
Competency frameworks will serve as the foundation for talent management systems, enabling more objective performance evaluations and targeted professional development. Digital HR platforms will automate administrative processes while providing data-driven insights for workforce planning.