Revenue Statistics in Africa 2024 Facilitation and Trust as Drivers of Voluntary Tax Compliance in Selected African Tax Administrations
Auteur: OECD, African Union Commission, African Tax Administration Forum
Nombre de pages: 281 pages
ISBN: 9264872299, 9789264872295
Edition: OECD Publishing
Date de publication: OECD Publishing
Description: This annual publication compiles comparable tax revenue and non-tax revenue statistics for 36 countries: Botswana, Burkina Faso, Cabo Verde, Cameroon, Chad, Republic of the Congo, Democratic Republic of the Congo, Côte d’Ivoire, Egypt, Equatorial Guinea, Eswatini, Gabon, Ghana, Guinea, Kenya, Lesotho, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Mozambique, Namibia, Niger, Nigeria, Rwanda, Senegal, Seychelles, Sierra Leone, Somalia, South Africa, Togo, Tunisia, Uganda and Zambia. The report extends the well-established methodology on the classification of public revenues set out in the OECD Interpretative Guide to African countries, thereby enabling comparison of tax levels and tax structures across the continent and with other regions. This edition includes a special feature on facilitation and trust as drivers of voluntary tax compliance. The publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the African Union Commission and the African Tax Administration Forum, with financial support from the governments of Ireland, Japan, Luxembourg, the Netherlands, Norway, Spain, Sweden, Switzerland and the United Kingdom and from the European Union.