Tax policy analysis
Revenue Statistics in Africa 2022
This annual publication compiles comparable tax revenue and non-tax revenue statistics
for 31 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, 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 taxation of the informal sector in Africa. 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
the financial support of the European Union.
SPECIAL FEATURE: EFFICIENT TAXATION OF THE INFORMAL SECTOR IN AFRICA
Published on November 14, 2022
TABLE OF CONTENTS
| Foreword | |
| Executive summary | |
| Tax revenue trends, 2010‑20 | |
| Non‑tax revenue trends, 2010-20 | |
| Efficient taxation of the informal sector in Africa | |
| Tax levels and tax structures, 1990-2020 | |
| Country tables, 1995-2020 – Tax revenues | |
| Non-tax revenue tables, 1995-2020 | |
| The OECD classification of taxes and interpretative guide | |
| Interpretative guide to non-tax revenue in Revenue Statistics in Africa |
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