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Cited by 19Economic and Fiscal StudiesTaxation and Compliance StudiesLocal Government Finance and Decentralization

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Revenue Statistics in Africa 2024: Facilitation and Trust as Drivers of Voluntary Tax Compliance in Selected African Tax Administrations

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OECD, African Union Commission, African Tax Administration Forum·2024·Revenue Statistics in Africa
DOI 10.1787/78e9af3a-en
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Abstract

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.

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Research works printed but not linked: 20

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  18. The OECD Classification of Taxes 1000. Taxes on income, profits and capital gains 1100. Taxes on income, profits and capital gains of individuals 1110. On income and profits 1120. On capital gains 1200. Corporate taxes on income, profits and capital gains 1210. On income and profits 1220. On capital gains 1300. Unallocable as between 1100 and 1200 2000. Social security contributions 2100. Employees 2110. On a payroll basis 2120. On an income tax basis 2200. Employers 2210. On a payroll basis 2220. On an income tax basis 2300. Self-employed or non-employed 2310. On a payroll basis 2320. On an income tax basis 2400 Unallocable as between 2100, 2200 and 2300 2410. On a payroll basis 2420. On an income tax basis 3000. Taxes on payroll and workforce 4000. Taxes on property 4100. Recurrent taxes on immovable property 4110. Households 4120. Other 4200 Recurrent taxes on net wealth 4210. Individual 4220. Corporate 4300. Estate, inheritance and gift taxes 4310. Estate and inheritance taxes 4320. Gift taxes 4400. Taxes on financial and capital transactions 4500. Other non-recurrent taxes on property 4510. On net wealth 4520. Other non-recurrent taxes 4600. Other recurrent taxes on property 5000. Taxes on goods and services 5100. Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services 5110. General taxes 5111. Value added taxes 5112. Sales taxes 5113. Turnover and other general taxes on goods and services 5120. Taxes on specific goods and services 5121. Excises 5122. Profits of fiscal monopolies 5123. Customs and import duties 5124. Taxes on exports 5125. Taxes on investment goods 5126. Taxes on specific services 5127. Other taxes on international trade and transactions 5128. Other taxes on specific goods and services 5130. Unallocable as between 5110 and 5120 5200. Taxes on use of goods, or on permission to use goods or perform activities 5210. Recurrent taxes 5211. Paid by households in respect of motor vehicles 5212. Paid by others in respect of motor vehicles 5213. Other recurrent taxes 5220. Non-recurrent taxes 5300. Unallocable as between 5100 and 5200 6000. Other taxes 6100. Paid solely by business 6200. Paid by other than business or unidentifiable OECD Classification 2008 SNA 2010 ESA GFSM2014 1000 Taxes on income, profits and capital gains 1100 Individuals 1110 Income and profits D51-8.61a D51A 1111 1120 Capital gains D51-8.61c, d
  19. D51C, D 1111 1200 Corporations 1210 Income and profits D51-8.61b D51B 1112 1220 Capital gains D51-8.61c D51C 1112 1300 Unallocable as between 1100 and 1200 1113 2000 Social security contributions 2100 Employees D613-8.85 D613 1211 2200 Employers D611-8.83 D611 1212 2300 Self-employed, non-employed D613-8.85 D613 1213 2400 Unallocable as between 2100, 2200 and 2300 1214 3000 Taxes on payroll and workforce D29-7.97a D29C 112 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households D59-8.63a D59A 1131 4120 Other D29-7.97b D29A 1131 4200 Recurrent net wealth taxes 4210 Individual D59-8.63b D59A 1132 4220 Corporations D59-8.63b D59A 1132 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes D91-10.207b D91A 1133 4320 Gift taxes D91-10.207b D91A 1133 4400 Taxes on financial and capital transactions D59-7.96d; D29-7.97e D214B, C 114114; 1161 4500 Other non-recurrent taxes on property D91-10.207a D91B 1135 4600 Other recurrent taxes on property D59-8.63c D59A 1136 5000 Taxes on goods and services 5100 Taxes on production, sale and transfer of goods and services 5110 General taxes on goods and services 5111 Value-added taxes D211-7.89 D211; D29G 11411 5112 Sales taxes D2122-7.94a; D214-7.96a D21224; D214I 11412 5113 Turnover and other general taxes on goods and services D214-7.96a D214I 11413 5120 Taxes on specific goods and services 5121 Excises D2122-7.94b; D214-7.96b D21223;
  20. D214A, B, D 1142 5122 Profits of fiscal monopolies D214-7.96e D214J 1143 5123 Customs and other import duties D2121-7.93 D2121; D21221, 2 1151 5124 On exports D213-7.95a D214K 1152-4 5125 On investment goods 5126 On specific services D2122-7.94c; D214- 7.96c D21225; D214E, F, G, H; D29F 1144; 1156 5127 Other taxes on international trade and transactions D2122-7.94d D29- 7.95b D29-7.97g D59-8.64d D21226; D29D; D59E 1153; 1155- 6 5128 Other taxes on specific goods and services 1146 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and on permission to use goods or perform activities 5210 Recurrent taxes on use of goods and on permission to use goods or

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Metadata

Authors
OECD, African Union Commission, & Forum, A. T. A.
Venue
Revenue Statistics in Africa
Publisher
OECD Publishing
Published
2024-12-10
ISSN
  • 2617-6521 (ISSN-L)
  • 2617-653X
DOI
10.1787/78e9af3a-en
OpenAlex
W4405210690
Cited by
13
References
0
Citations by year
2026: 5 · 2025: 5 · 2024: 1
FWCI
11.09
Type
book
Language
en
Open access
Licence
public-domain
Locations
Revenue statistics in Africa (publishedVersion, public-domain)
Funders
  • African Development Bank Group
  • European Commission
  • African Union
  • African Union Commission
Topics
  • Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
  • Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Taxation and Compliance Studies
  • Social Sciences › Political Science and International Relations › Local Government Finance and Decentralization
Keywords
tax revenue, non-tax revenue, tax structure, tax levels, voluntary tax compliance, facilitation, trust, tax administration, Africa

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