African countries (including the Southern African Development Community (SADC) countries) have recently considered additional robust means of mobilising tax revenue in order to meet revenue targets and consistently provide for the developmental needs of its citizens. For instance, countries have been considering Domestic Resource Mobilisation (DRM) initiatives (as opposed to External Resource Mobilisation - ERM), via improved management of taxation and reduction of tax leakages, in line with the general agenda of enhanced fiscal policy coordination (African Economic Outlook (AEO) 2013). The argument is that DRM would lead to Africa achieving greater economic development, independence and better mobilisation of revenue. Enhanced mobilisation of revenue entails expanding the tax base in these countries by capturing in the tax net, activities not adequately taxed because of policy or administrative weaknesses. Efficient means of taxation could help improve the governments’ revenue positions, reduce public sector borrowing requirement (PSBR), reduce dependency on aid and increase countries’ ownership of their development agenda (including the UN’s post-2015 development agenda or the Sustainable Development Goals - SDGs).