Reforms of Tax Administration and Systems: A Mapping of Current Analytical Tools and Frameworks
This Report by NORAD and the Norwegian Tax Administration presents a systematic mapping of existing Revenue Administration analytical assessment tools and Data collection and reporting tools several organizations have developed to support tax administrations and tax system reforms. The increased focus on domestic resource mobilization has encouraged the development of these various tools and frameworks to build capacity in tax administrations.
Among these tools is the online African Tax Outlook (ATO) data platform, a cross-country international data platform providing ATAF members and non-members participating in the ATO project with the unique opportunity to collect a harmonized set of national-level information and data on tax and Customs administration. This online data platform aims to improve the comparability, analysis, consistency, quality and accessibility of revenue data for participating countries in Africa. Since the project inception in 2015, 35 African tax administrations have joined, collecting data from 2010 to 2019.
While there should be a free market for good ideas on new and better ways to assess and support tax administrations and tax system reforms, international organizations and development partners must be aware that uncoordinated development of tools and frameworks may lead to duplication and increased compliance burden for revenue administrations.