The ATAF Tax Academy (ATA) supports Domestic Resource Mobilisation of ATAF member countries by addressing existing skills and knowledge gaps in tax administration through trainings and by providing evidence based policy recommendations through collaborative research, sustainably ensuring knowledge transfer for business continuity.
These Suggested Approaches include material that was published by the Inclusive Framework in the Agreed Administrative Guidance. Recognising that countries may wish to implement a Domestic Minimum Top-up Tax as a priority, each of the 3 approaches include a regulation-making power.
As a policy design option, carbon taxes can be employed at the upstream or at the downstream level. Downstream carbon taxes adopt a sectoral approach to the pricing of carbon, to the extent that they only capture the externalities associated with the industries enumerated in the law foreseeing such regimes.
The 2022 African Tax Outlook (ATO) report presents the results on the tax revenue and administration functions of 37 countries that participated in the African Tax Administration Forum (ATAF) flagship publication. ATAF is thankful to all 37 countries that played an important role through their invaluable contributions.
African countries have identified at least €1.69 billion in additional revenues since 2009, through voluntary disclosure programmes, exchange of information and offshore investigations. Tax Transparency in Africa 2023 offers detailed insight into the experiences and practices of 38 African countries on transparency and the exchange of information for tax purposes.
The VAT Digital Toolkit for Africa is a valuable resource for tax policymakers and revenue administrations in Africa, and ATAF encourages revenue administrations to take advantage of this resource, including the tailor-made support provided by ATAF.
The 2022 Annual Report reflects the second year of implementation of the ATAF 2021 – 2025 ATAF Strategic Plan, covering the period January to December 2022 and providing an overview of the organisation’s performance in consolidating its organisational foundation, executing its Mandate and achieving its Objectives as depicted in the 2022 ATAF Workplan.
ATAF as guided by the African Union released a Suggested Approach for a Domestic Minimum Top-up Tax. This Policy Brief sets out the policy issues African countries should consider in adopting a DMTT and placing the DMTT in its wider context.