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Revenue Statistics in Africa 2021

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 the financial support of the European Union. It compiles comparable tax revenue and non‑tax revenue statistics for 30 countries in Africa: Botswana, Burkina Faso, Cabo Verde, Cameroon, Chad, Republic of the Congo, Democratic Republic of the Congo, Côte d’Ivoire, Egypt, Equatorial Guinea, Eswatini, Ghana, Kenya, Lesotho, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Namibia, Niger, Nigeria, Rwanda, Senegal, Seychelles, South Africa, Togo, Tunisia and Uganda. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well‑established methodology. Extending the OECD methodology to African countries enables comparisons about tax levels and tax structures on a consistent basis, both among African economies and with OECD, Latin American, Caribbean, Asian and Pacific economies. SPECIAL FEATURE: Public debt in Africa and the impact of the COVID-19 pandemic

Published on December 15, 2021

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TABLE OF CONTENTS

Foreword
Executive summary
Tax revenue trends, 2010‑2019
Non-tax revenue trends, 2000‑2019
Public debt in Africa and the impact of the COVID-19 pandemic
Tax levels and tax structures, 1990-2019
Country tables, tax revenues, 1999-2019
Non-tax revenue tables, 1999-2019
The OECD classification of taxes and interpretative guide
Interpretative guide to non-tax revenue in Revenue Statistics in Africa
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