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Publications & Documents


  • 31-October-2023

    English

    ATAF and OECD renew partnership to strengthen tax co-operation in Africa

    The African Tax Administration Forum (ATAF) and the Organisation for Economic Cooperation and Development (OECD) signed a renewal of their Memorandum of Understanding (MoU) for a period of five years, agreeing to continue to work together towards the common objective of promoting fair and efficient tax systems and administrations in Africa.

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  • 31-October-2023

    English

    Revenue Statistics in Africa 2023

    This annual publication compiles comparable tax revenue and non-tax revenue statistics for 33 countries in Africa: Botswana, Burkina Faso, Cabo Verde, Cameroon, Chad, the Republic of the Congo, the Democratic Republic of the Congo, Côte d’Ivoire, Egypt, Equatorial Guinea, Eswatini, Gabon, Ghana, Guinea, Kenya, Lesotho, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Namibia, Niger, Nigeria, Rwanda, Senegal, Seychelles, Sierra Leone, South Africa, Togo, Tunisia and Uganda. 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 not only across the continent but also with the OECD, Latin America and the Caribbean, and Asia and the Pacific. Data on African countries presented in this publication are also included in the OECD’s Global Revenue Statistics database, which is a fundamental reference for analysis of domestic resource mobilisation. This edition includes a special feature on the VAT Digital Toolkit for Africa. The publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF), with the financial support of the European Union. SPECIAL FEATURE: VAT DIGITAL TOOLKIT FOR AFRICA

  • 31-October-2023

    English

    Africa's tax revenues remain below pre-pandemic levels in 2021 as financing challenges worsen

    Africa’s average tax-to-GDP ratio was 15.6% in 2021, unchanged from the previous year and remaining below its pre-pandemic levels, according to the 2023 edition of Revenue Statistics in Africa released today.

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  • 26-October-2023

    English

    [REPLAY] Watch the webinar on the new Multilateral Convention to Implement Amount A of Pillar One

    Learn about the new multilateral convention that updates the international tax framework to co-ordinate a reallocation of taxing rights to market jurisdictions, improve tax certainty, and remove digital service taxes.

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  • 26-October-2023

    English

    Bricks, Taxes and Spending - Solutions for Housing Equity across Levels of Government

    This report addresses housing inequities through a series of analytical chapters and case studies. The cross-country chapters examine the effects of the COVID-19 pandemic on housing demand, develop a proposal for a green land value tax, evaluate the dynamics between fiscal autonomy and housing supply responsiveness, as well as explore the drivers of inter-regional migration. The case studies unravel the changes of Korea's progressive national property tax and a programme to address regional imbalances, assess the impact of the US property tax system on housing, dive into Norway's property taxation in relation to inequality, as well as survey Belgium's approaches to housing policy. With a blend of empirical data and critical analysis, the report underscores the pressing need for comprehensive strategies in addressing housing inequities. It also offers insights for policymakers and scholars, highlighting the complex balance between national and local housing policies.

  • 16-October-2023

    English

    OECD Tax Talks

    With a number of recent developments in the OECD’s international tax agenda, we invite you to join a live webinar with experts from the Centre for Tax Policy and Administration for an update on our work.

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  • 13-October-2023

    English

    Heads of tax administrations agree on new collaborative initiatives to shape the future of tax administration and on deepening their co-operation for the implementation of the global minimum tax

    The OECD's Forum on Tax Administration held its annual Plenary meeting in Singapore from 11-13 October 2023, bringing together tax commissioners and delegates from across the globe, including representatives from international organisations, regional tax administration bodies, business and academia.

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  • 12-October-2023

    English

    International Tax and Africa - OECD Report for the G7 Finance Ministers and Central Bank Governors

    This report reflects on the OECD’s co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union’s Agenda 2063, and which actions should be taken to further increase DRM in Africa. The report analyses African involvement in discussions on corporate tax and how African participation in policy-setting and technical discussions could be further improved. In particular, it shows how African voices have shaped the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and discusses its benefits for African countries and challenges for implementation. In addition, the report provides an overview of OECD’s initiatives to support capacity building on tax in Africa, many of which are undertaken in partnership with other international and regional organisations. Finally, the report reflects on the broader tax policy agenda including VAT, tax transparency, tax and crime, digitalisation of tax administrations, and tax and informality. This report was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.

  • 12-October-2023

    English

    Methodological Guidelines for Environmentally Related Tax Revenue Accounts

    This report presents the OECD methodological guidelines for compiling Environmentally Related Tax Revenue accounts. The guidelines are in line with the System of Environmental Economic Accounting and ensure consistency with national and international data sources and manuals. The OECD guidelines are based on those of Eurostat with refinements and additional memo items. First, revenue from greenhouse gas taxes is split into two sub-categories: an energy-related part (recorded as an energy tax) and a non-energy-related part (recorded as a pollution tax). Second, four 'memo items' are introduced to enhance the relevance of the accounts for policy work: (i) certain land taxes, (ii) taxes on oil and natural gas extraction, (iii) taxes on the resource rent and (iv) elevated VAT levied on environmentally related tax bases. The practical application of these guidelines was successfully pilot-tested in 2018-19, and the guidelines were implemented in the 2019 and 2021 rounds of data collection from OECD member and partner countries. The results show that it is feasible to compile the accounts, including the refinements and the additions outlined in this document, across OECD and beyond.
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