Revenue Statistics in Africa 2024 : Facilitation and Trust as Drivers of Voluntary Tax Compliance in Selected African Tax Administrations / OECD.

Format:

Book

Author/Creator:

OECD, author, issuing body.

Language:

English

Subjects (All):

Tax administration and procedure.

Physical Description:

1 online resource (281 pages)

Place of Publication:

Paris : OECD Publishing, 2024.

Summary:

This annual publication compiles comparable tax revenue and non-tax revenue statistics for 36 countries: Botswana, Burkina Faso, Cabo Verde, Cameroon, Chad, Republic of the Congo, Democratic Republic of the Congo, Côte d'Ivoire, Egypt, Equatorial Guinea, Eswatini, Gabon, Ghana, Guinea, Kenya, Lesotho, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Mozambique, Namibia, Niger, Nigeria, Rwanda, Senegal, Seychelles, Sierra Leone, Somalia, South Africa, Togo, Tunisia, Uganda and Zambia. The report extends the well-established methodology on the classification of public revenues set out in the OECD Interpretative Guide to African countries, thereby enabling comparison of tax levels and tax structures across the continent and with other regions. This edition includes a special feature on facilitation and trust as drivers of voluntary tax compliance. The publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the African Union Commission and the African Tax Administration Forum, with financial support from the governments of Ireland, Japan, Luxembourg, the Netherlands, Norway, Spain, Sweden, Switzerland and the United Kingdom and from the European Union.

Contents:

Foreword

Acknowledgements

Executive summary

Abbreviations and acronyms

1. Tax revenue trends, 2013-22

2. Non-tax revenue trends, 2013-22

3. Facilitation and trust as drivers of voluntary tax compliance in selected African tax administrations

4. Tax levels and tax structures, 1990‑2022

5. Country tables, 1995‑2022 - Tax revenues

6. Country tables, 1995-2022 - Non-tax revenues

Annex A. The OECD classification of taxes and interpretative guide

Annex B. Interpretative guide to non-tax revenue.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

92-64-54809-2