Revenue Statistics in Africa 2024 has been jointly produced by the Organisation for Economic Co‑operation and Development (OECD) Centre for Tax Policy and Administration (CTP), the OECD Development Centre (DEV), the African Union Commission (AUC) and the African Tax Administration Forum (ATAF), with the technical support of the African Development Bank (AfDB) and the Cercle de réflexion et d’échange des dirigeants des administrations fiscales (CREDAF). It has also received financial support from the governments of Ireland, Japan, Luxembourg, the Netherlands, Norway, Spain, Sweden, Switzerland and the United Kingdom as well as from the European Union.
The staff from these organisations with responsibility for producing the publication were: Emmanuelle Modica, Leonie Cedano, Talita Yamashiro Fordelone, Jingjjng Xia, Michael Sharratt and Alexander Pick of CTP under the supervision of the Director Manal Corwin, Deputy Directors Ben Dickinson and Achim Pross, the Head of the Tax Policy and Statistics Division, Kurt Van Dender; Sébastien Markley and Arthur Minsat of DEV under the supervision of the Director Ragnheiður Elín Árnadóttir, Deputy Director Federico Bonaglia and the Senior Communications Manager Henri‑Bernard Solignac‑Lecomte; Patrick Ndzana Olomo, Head of Economic Policy and Sustainable Development, AUC-Economic Development, Tourism, Trade, Industry, Mining (ETTIM), Rumbidzai Treddah Manhando, Programme Coordinator, ETTIM, Luckystar Miyandazi, Tax and Domestic Revenue Mobilisation Adviser, ETTIM, Ronnel Sisamu, Legal Advisor, ETTIM, Paul Sikazwe, Debt Advisor, ETTIM Adoum Gagoloum, Head of Economics Statistics Division-African Union Institute for Statistics (STATAFRIC) and Jose Awong Alene, Ag. Head, Statistics System Coordination & Innovation-STATAFRIC under the supervision of Djamel Ghrib, Director Economic Development, Integration and Trade of ETTIM and Botho Kebabonye Bayendi, Ag. Executive Director STATAFRIC, at the AUC; Frankie Mbuyamba, Manager, Regional Coordination and Senior Specialist, Applied Research and Statistics at ATAF, Ezera Madzivanyika, Research Manager at ATAF, Ronald Waiswa, Specialist, Applied Research and Statistics at ATAF and Nthabiseng Debeila, Specialist, Applied Research and Statistics at ATAF. Elizabeth Nash and Delphine Grandrieux (DEV) and Rebekka Hviid Kanstrup, Hazel Healy and Antonia Vanzini (CTP) assisted with the production and publication of this report. Stephanie Coic produced the cover.
The special feature (Chapter 3) is based on “An analysis of facilitation and trust as the key drivers of voluntary tax compliance in selected African tax administrations”, a study by Ezera Madzivanyika, Ronald Waiswa, Nthabiseng Debeila (ATAF) and Dr Ismail Kintu (Makerere University) under the overall direction of Anthony Munanda, the Head of ATAF’s Domestic Resource Mobilisation division.
The authors would like to thank the officials at the finance ministries, national tax agencies and national statistical institutes of the countries participating in this initiative who gathered and compiled the national data and provided their invaluable knowledge and expertise on their country’s revenue collection systems and data. In particular, the authors would like to thank the focal points appointed for each country and their colleagues who facilitated the technical work: Joseph Edward Williams and Seitebaleng Fologang for Botswana; Mariame Dabo and Michel Yaméogo for Burkina Faso; Carlos José Oliveira Bentub and Gilson Gomes Pina for Cabo Verde; Edouard Kalawa and Erith Nghogue for Cameroon; Rogangoum Kodindouma Hervé for Chad; Yacouba Fofana and Alex Koula Pouhe for Côte d’Ivoire; Jean Gaston Manya Onakudu Aletshu, Freddy Milambo Mbombo, Rémy Mbondo, Bembe Bodiko, Elisabeth Dikisha Dietu, Floribert Masuku Mambambu, Jean-Fidèle Yakala Mboma, Liliane Bilonda Mukuta and Patricia Mbombo Bikila-Webe for the Democratic Republic of the Congo; Frédéric Ngolele for the Republic of the Congo ; Alaa Abdel‑Rahman and Nariman Zahran for Egypt; Teodoro Mbá, Benita Ebang Nzang and Juan Pedro Akieme for Equatorial Guinea; Dlamini Eric Thembinkosi, Phiri Vincent, Dlamini Nomalungelo and Mamba Lwemvelo for Eswatini; Wilfried Igor Pouba, Egère Mamadou Guibinga and Doris Nseng Nseng and Ghislain Nzoumbangoye for Gabon; Edward Asuo Afram and Francis Bright Mensah for Ghana; Mamadouba Babara Camara and Damou Moussa Conde for Guinea; George Kebaya, Alex Muhanji and Alex Mwangi for Kenya; Bokang Thetsane and T’sele Mokhathali for Lesotho; Donah for Madagascar; Mussa Bonomali, Natasha Kandoje, Chimvano Thawani and Alick Wella for Malawi; Siaka Samaké and Boubacar Diakité for Mali; Mohamed Falilou Gueye for Mauritania; Jimmy Stephen Badjonat, Meeshrani Balgobin, Dharmarajen Changeya, Roshan Oree and Meethoo Jawahir for Mauritius; Naima Akboul, El Mostafa Bennani, Rabah Chemlal, Abderrahim Mezroui, Anass Nahil and for Morocco; Filipe Uamba for Mozambique; Mahnaem Haidula and Nelago Ekandjo for Namibia; Mahamadou Djibrilla for Niger; Cephas B. Tiye and Benjamin Pever for Nigeria; Roy Valence Gasangwa and Denis Mukama for Rwanda; Papa Malick Diallo for Senegal; Franca Sicobo and Rudy Sinon for Seychelles; Mohamed Alie Bah and Philip Michael Kargbo for Sierra Leone; Mampho Baholo, Mohamed Somane for Somalia; Paul Dreyer, Lawrence Gqesha, Mamiky Leolo, Tshepo Makgoro, Denis Marais, Nontokozo Mnqayi, Dr. Sisa Shiba, Vivienne Smithdorf, Mmaphuti Thlaku and Darlington Zhou for South Africa; Ouro‑Adoï Abdelganiou and Imrane Moussa for Togo; Saoussen Boumaiza for Tunisia; Ronald Nyenje Makumbi, Jova Mayega and Allen Nassanga for Uganda; Ezekiel Phiri, Eliya Lungu and Jonathan Msoni for Zambia.
This document was produced with the financial support from the governments of Ireland, Japan, Luxembourg, the Netherlands, Norway, Spain, Sweden, Switzerland, the United Kingdom and from the European Union. The views expressed herein can in no way be taken to reflect the official opinion of the governments of donor countries or of the European Union.