<![CDATA[Purpose - Existing tax-reform research shows that reforms raise revenue but offers limited guidance on sequencing. This study develops and validates a reform-sequencing framework for capacity-constrained revenue authorities in a petroleum-dependent economy. Design/methodology/approach - An explanatory sequential mixed-methods design develops a tax-reform sequencing framework from four comparative national cases using policy and administrative evidence, then validates it with survey data from 136 stakeholders using indicator means and reflective loadings. Findings - Reform outcomes are governed less by the content of measures than by their order. Cases that built legal and administrative capability before widening the base recorded sustained gains; the case that adopted comparable measures in parallel recorded gains that varied sharply across jurisdictions within one national system. A four-stage ordering is supported, and the practitioner evidence corroborates it: legal reform records the highest agreement among respondents while administrative reform records the highest reflective loading, placing both ahead of the fiscal instruments that reform advice ordinarily prioritizes. Practical implications - A value-added tax is a third-stage instrument whose yield presupposes registration, filing, and invoice-matching infrastructure. Introducing it before that infrastructure exists reproduces the configuration associated with the weakest outcomes observed, which qualifies the sequencing implicit in prevailing multilateral advice to the focal economy. Originality/value - The study advances tax-reform research by integrating sequencing and organizational capacity, validated through cross-case evidence and practitioner assessment in a least-developed, post-conflict, resource-dependent economy.]]>
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