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Botswana


  • 14-November-2022

    English

    Revenue Statistics Africa: Key findings for Botswana

    The tax-to-GDP ratio in Botswana¹ decreased by 1.3 percentage points from 13.7% in 2019 to 12.4% in 2020. In comparison, the average* for the 31 African countries within the publication 2022 has decreased by 0.3 percentage points over the same period, and was 16.0% in 2020.

  • 22-September-2022

    English

    Assessing tax relief from targeted investment tax incentives through corporate effective tax rates - Methodology and initial findings for seven Sub-Saharan African countries

    Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries’ standard tax systems, often making it difficult for tax policy makers and researchers to compare their generosity and assess their impacts across countries. This paper develops a methodology to calculate forward-looking corporate effective tax rates (ETRs) summarising tax relief from investment tax incentives into comparable indicators. It presents ETR indicators for seven Sub-Saharan African countries. Empirical results show that tax incentives substantially lower corporate taxation across these countries. On average, tax incentives reduce ETRs by 30% in the food and automotive industries compared to the standard tax treatment. ETRs often differ among taxpayers in a same sector and country - by up to 55%. The most generous tax treatment is typically offered within Special Economic Zones, where tax incentives can reduce ETRs to near zero.
  • 30-July-2019

    English

  • 9-June-2017

    English

    Botswana joins the Inclusive Framework on BEPS

    Botswana has become the 99th jurisdiction to join the Inclusive Framework on BEPS (“IF”) and will participate on an equal footing in the BEPS Project as an Associate.

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  • 22-November-2016

    English

    Tax Inspectors Without Borders making significant progress

    Significant progress has been made by an international programme designed to enhance developing countries’ ability to bolster domestic revenue collection through strengthening of tax audit capacities.

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  • 14-March-2016

    English

    New Global Forum peer reviews highlight ever-increasing compliance with tax transparency standards

    The world’s leading forum on tax transparency published 10 new peer review reports today, pointing to ever-increasing compliance with the internationally-recognised standards to curb tax evasion through the exchange of information.

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  • 14-March-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2016 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Botswana. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
  • 10-December-2014

    English

    OECD Investment Policy Reviews: Botswana 2014

    OECD's comprehensive review of investment policy in Botswana.  After an overview of the country, the review examines investment policy, investment promotion and facilitation as well as infrastructure in Botswana.
  • 19-May-2014

    English

    African countries need to tap global markets more effectively to strengthen their economies, says new African Economic Outlook

    By participating more effectively in the global production of goods and services, Africa can transform its economy and achieve a development breakthrough, according to the latest African Economic Outlook, released at the African Development Bank Group’s Annual Meetings.

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  • 24-April-2014

    English

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