RESEARCH

ATAF’s Research and Statistics section aims at conducting data-driven and evidence-based research to inform member services and domestic resource mobilization. Through developing in-house and collaborative papers, ATAF Research and Statistics seeks to contribute to new knowledge in tax policy and tax administration thereby positioning ATAF as a leading continental voice on tax matters in Africa. Some of the contemporary areas of research include: environmental taxes, digital services taxes, mineral tax regimes, efficiency of tax administrations, regional and continental integration, illicit financial flows, tax compliance, ICT tax systems, taxation of the informal sector, and efficiency of tax audits, among others. The function also serves to provide training in research methods, conduct technical assistance on matters of research methodology and leading in research that has revenue implications for ATAF member states. Within the section are the statistics and data arms (comprising the African Tax Outlook, ATAF Databank and ATAF country profiles) and the Applied research arms where new knowledge is generated through empirical analyses.

 

AFRICAN TAX OUTLOOK

The African Tax Outlook (ATO) publication emerged from the need to avail reliable tax data from African tax administrations. The ATO is an ATAF flagship African publication which provides useful and appropriate descriptive and analytical studies on tax issues, and it is bringing together valuable, practical and relevant information of participating countries. ATAF has seen the number of its members gown from 15 countries at the inception to a total of 36 countries to date. The publication assesses and compares participating countries against indicators in various categories: tax rates, tax bases, tax structure, revenue performance, tax administration, taxpayer service and compliance. These indicators are crucial to African tax authorities as they implement reforms and policies to broaden the tax base, narrow tax gaps, simplify and improve fairness in tax systems, enhance overall voluntary compliance, and keep policy makers informed on tax matters.

 

ATAF DATABANK

ATAF databank reflects the ATAF’s online data portal which displays and describes tax administrative, customs, and macroeconomic data of the 35 participating African countries. This data is used every year to produce the annual editions of the ATO publication and related research papers. The ATAF databank collects these statistics and provides in-depth analysis to improve comparability, analysis, quality and accessibility of revenue data for Africa. This databank provides annual information which is updated every year. For comparison purposes, all monetary related data are displayed by using the Purchasing Power Parity (PPP) currency in US dollars.

 

OBJE​​​CTIVES OF THE AFRICAN TAX ADMINISTRATION FORUM (ATAF)

ATAF adheres to the following values:

  • Dedication towards consolidating and strengthening stakeholder relations in order to advance African tax reform
  • Integrity by promoting accountability and transparency through adequate and effective systems of internal controls, risk management and good financial governance
  • Equity extended to all members to access high-quality learning resources and opportunities
  • Mutual respect in contributing towards a better Africa through a better understanding of the various tax policies and reforms
  • Courtesy afforded to all members to ensure that they jointly represent African interests internationally in promoting that the continent speaks with one voice on tax issues
  • Loyalty to all member and development partners to continuously sustain the development
  • Diversity and inclusiveness by ensuring equity, mutual respect and courtesy when undertaking our mandate

The following strategic objectives have been defined for 2021 – 2025:

  • Ensuring a financial sustainable and robust organisation
  • Driving regionalisation through bilateral and regional cooperation with tax stakeholders in Africa
  • Enhancing the capacity of todays and tomorrow’s African tax officials
  • Technical assistance fostering efficient and effective African tax administrations.
  • Providing data and knowledge on African tax matters and systems
  • Being the African voice in the field of taxation that informs and influences regional and global policy

ATAF adheres to the following values:

  • Dedication towards consolidating and strengthening stakeholder relations in order to advance African tax reform
  • Integrity by promoting accountability and transparency through adequate and effective systems of internal controls, risk management and good financial governance
  • Equity extended to all members to access high-quality learning resources and opportunities
  • Mutual respect in contributing towards a better Africa through a better understanding of the various tax policies and reforms
  • Courtesy afforded to all members to ensure that they jointly represent African interests internationally in promoting that the continent speaks with one voice on tax issues
  • Loyalty to all member and development partners to continuously sustain the development
  • Diversity and inclusiveness by ensuring equity, mutual respect and courtesy when undertaking our mandate

Strategic objectives for 2021 – 2025:

The following strategic objectives have been defined for 2021 – 2025:

  • Ensuring a financial sustainable and robust organisation
  • Driving regionalisation through bilateral and regional cooperation with tax stakeholders in Africa
  • Enhancing the capacity of todays and tomorrow’s African tax officials
  • Technical assistance fostering efficient and effective African tax administrations.
  • Providing data and knowledge on African tax matters and systems
  • Being the African voice in the field of taxation that informs and influences regional and global policy

How can revenues be raised from the informal sector? Poll results on NEXUS

PRETORIA – The African Tax Administration Forums (ATAF) conducted a poll on social media platforms Twitter and LinkedIn to ask the question ‘COVID-19 showed the disparities in Africa. How can revenues be raised from the informal sector?’

OUTCOME STATEMENT: 6th High-Level Tax Policy Dialogue recommends African governments to implement progressive investment-related reforms to leverage AfCFTA

The NEXUS meeting urged African governments to implement progressive investment-related reforms to increase local and international trade that will leverage AfCFTA and boost Domestic Resource Mobilisation.

ATAF Cross Border Taxation Technical Committee elects new leader amid ongoing discussions on the proposed global tax rules

The African Tax Administration Forum (ATAF)’s 29th Cross Border Taxation (CBT) Technical Committee Meeting unanimously elected Ms Mercy Mbithi from the Kenya Revenue Authority as the Chair of the CBT.

New study by ATAF tackles gender inequality in Africa’s tax sector

A new study published by ATAF delves into gender considerations in the development of tax policies in member countries as a first step towards achieving tax parity across genders.

Eswatini Revenue Service empowered to audit the telecommunication sector

The training provided the tax auditors with a deeper understanding of the sector which will enable them to effectively audit the telecommunication sector.

ATAF’s Logan Wort stresses the importance of tax transparency

Speaking at the 11th Africa Initiative meeting in Nairobi Kenya, Mr. Wort noted that the continent has been negatively affected by tax transparency on IFFs disproportionate to the rest of the world.

ATAF and the Institute for Austrian and International Tax Law conclude a Memorandum Of Agreement

The first major event in the pipeline is a joint technical and consultative webinar, which will be held on 23 June 2022, and will engage experts on the African continent to provide input into the first draft of the background paper for the project and the draft agenda.

Decrease in taxpayer compliance costs with the establishment of Madagascar RA’s new national call centre

In order to improve tax revenue mobilization, the Madagascar Revenue Authority has embarked on a series of legislative, administrative, and institutional reforms in recent years.

Do Resource-Rich Countries Get a Fair Share of Mineral Exports? Insights from their governments

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ATAF prepares for African Multidisciplinary Tax Journal V2

The second volume of the AMTJ contains 16 papers, featuring 27 authors from diverse backgrounds including African Tax administrations, Ministries of Finance, academia, policymakers private sector, and researchers.

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