RESEARCH
Conducting data-driven and evidence-based research to inform member services and domestic resource mobilization

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.
OBJECTIVES 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