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Revenue Statistics in Africa is a joint publication by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the African Tax Administration Forum and the African Union Commission, with technical support from the African Development Bank and the Cercle de réflexion et d’échange des dirigeants des administrations fiscales and with the financial support of the European Union within the framework of the Pan-African Statistics Program (PAS 2) implementation.
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Achieving the United Nations’ Sustainable Development Goals (SDGs) and implementing the Addis Ababa Action Agenda and the African Union’s Agenda 2063 require mobilising additional finance, in particular domestic resources, to fund public goods and services. The COVID-19 crisis has significantly affected government revenues, increasing the financing gap to achieving the SDGs and Africa’s development agenda. As a consequence, the need for additional revenues has become even more critical.
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Achieving the United Nations’ Sustainable Development Goals (SDGs) and implementing the Addis Ababa Action Agenda and the African Union’s Agenda 2063 require mobilising additional finance, in particular domestic resources, to fund public goods and services. Taxation provides a predictable and sustainable source of government revenue, in contrast with the volatility of other important sources of public revenues, such as grants and mineral royalties.
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A complete picture of public finances requires statistics that go beyond taxation, especially for many African countries that obtain substantial revenues in the form of grants or royalties from oil and minerals. Revenue Statistics in Africa collects statistics on both tax and non-tax revenues, non-tax revenues being government revenues that do not meet the OECD definition of taxation. Although there are some important methodological difference between tax and non-tax revenues, they need to be included in any accounting of a country’s total financial resources. This chapter provides cross-country comparisons of non-tax revenues for the countries in this publication.
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This chapter is based on the Guidebook on the Efficient Taxation of the Informal Sector in Africa (hereafter, the Guidebook, produced by the African Tax Administration Forum (ATAF) and on ATAF’s presentation and discussions during the Revenue Statistics in Africa Webinar 2022 (2-3 June 2022).3 The chapter articulates the rationale for taxing the informal sector in Africa and provides an overview of good practices and African experiences in this area. It includes short case studies from three countries – Ghana, Kenya and Nigeria – that are based on interventions during the same Webinar.
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