Centre for Tax Policy and Administration
Revenue Statistics in Africa 2017
Published on October 12, 2017
The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF) with funding by the European Union. It compiles comparable tax revenue and non-tax revenue statistics for 16 countries in Africa: Cabo Verde, Cameroon, the Democratic Republic of the Congo, Côte d’Ivoire, Ghana, Kenya, Mauritius, Morocco, Niger, Rwanda, Senegal, South Africa, Swaziland, Togo, Tunisia and Uganda. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to African countries enables comparisons of tax-to-GDP ratios and tax structures on a consistent basis, both among African economies and with OECD, Latin American, Caribbean and Asian economies.
TABLE OF CONTENTS
| Foreword and Acknowledgements | |
| Executive summary | |
| Tax and non-tax revenue trends, 1990-2015 | |
| SPECIAL FEATURE – Domestic resource mobilisation in Africa: Progress made, and long-term challenges | |
| Tax levels and tax structures, 1990-2015 | |
| Country tables, 1997-2015 – Tax revenues | |
| Non-tax revenues, 1997-2015 | |
| The OECD Classification of Taxes and Interpretative Guide | |
| Interpretative guide to non-tax revenue in Revenue Statistics in Africa |
