Domestic resource mobilization and external financial flows are crucial for financing Sustainable Development Goals in Africa and the development objectives outlined in the African Union Agenda 2063. Financing for development in Africa is at the heart of this dissertation. We divided the dissertation into two parts. The first part comprising chapters 1 and 2 focuses on domestic tax revenue mobilization while the second part composed of chapters 3 and 4 deals with the issue of attracting one of the most important external financial flows, namely foreign direct investments.Chapter 1 analyses the relationship between natural resources wealth and non-resource tax revenue in Africa. Three important results emerge from this chapter. The direct impact of natural resource rents on non-resource tax revenue is negative. However, natural resource rents positively affect non-resource tax revenue in countries with good institutional quality. Moreover, we find evidence that natural resource rents enhance non-resource tax mobilization in countries with greater economic diversification. These findings provide additional motivations to African governments to further increase the emphasis on economic diversification and to strengthen the quality of institutions so that natural resources revenues contribute to boost non-resource tax revenue mobilization in the continent. Chapter 2 examines the impacts of social indicators, income inequality and poverty on non-resource tax revenue performance in Sub-Saharan Africa since the social environment in which taxes are collected could affect tax collection performances. We find that both income inequality and poverty reduce non-resource tax revenue in Sub-Saharan Africa. In terms of policy implication, these findings help inform policymakers that reducing income inequality and poverty could be viewed not only as a crucial dimension of development or a vector of social justice, but also an important engine of non-resource tax revenue mobilization in Sub-Saharan African countries. Chapter 3 deals with tax competition through cuts in tax rates, an important issue that is closely related to government revenue collection in Africa. We empirically test the existence of tax competition between these countries to shed light and guide public decisions on the topic. We find no evidence of corporate income tax rate competition between African economies. However, we find strategic complementarity between corporate income tax rates and corporate tax bases suggesting that cuts in foreign countries corporate tax rate reduce the host country’s corporate tax base. The estimates show that if the host country reacts to reduction in abroad countries corporate tax rates but cutting in own corporate income tax rate in the same proportion, this could lead to a net deterioration of corporate tax base by 0.4%. We also find strategic complementarity between corporate tax bases indicating that countries react to measure that tend to reduce corporate tax liability (tax incentives) in other countries by also undertaking similar measures. Finally, chapter 4, a direct extension of chapter 3 analyses the effectiveness of cuts in corporate income tax rate in attracting FDI net inflows in Africa. In contrast to previous studies on FDI determinants in Africa, we take into account FDI spillover effects between countries as suggested by Blonigen et al (2007). We find that in the short and long run, cuts in CIT rate increase FDI net inflows in the host country and in the neighboring countries. Furthermore, we also find evidence of a strategic complementarity in FDI inflows between African economies, suggesting that an increase in FDI inflows in a host country is likely to stimulate the FDI inflows of its neighbors. (...)