GOOD PRACTICE: The Efficient Taxation of the Informal Sector in Africa

GOOD PRACTICE: The Efficient Taxation of the Informal Sector in Africa

This booklet of good practices, success stories and lessons learnt in taxation of the informal sector is part of a research project undertaken by ATAF with the financial support of the African Development Bank (AfDB) aimed at producing a guidebook on the efficient taxation of the informal sector in Africa. The booklet derived from the Guidebook showcases the activities of participating RAs in order to encourage peer- learning and benchmarking across African RAs as well as mainstreaming success stories of African tax administrations.

This booklet is the result of a participatory process where ATAF member countries were invited to share their experiences to allow peer-learning within the African continent. Its overall aim is to promote and develop the sharing of experiences to encourage tax administrations to adopt and adapt the winning strategies implemented by their peers in the taxation of the informal sector in ways befitting their own circumstances. This booklet also aims to provide for considerable time saving by tax administrations in adapting to their own realities, successful programs learnt from their peers and avoiding factors of failure. 

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