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Achieving the United Nations’ Sustainable Development Goals (SDGs) and implementing the Addis Ababa Action Agenda call for mobilising additional finance, in particular domestic resources, to fund public goods and services. Taxation provides a predictable and sustainable source of government revenue, in contrast with the volatility of other important sources of public revenues, such as official development assistance and mineral royalties. This report presents an internationally comparable set of indicators on tax and non-tax revenues which can be used to track progress on domestic resource mobilisation (as envisaged in the SDGs, the Addis Ababa Action Agenda as well as related initiatives such as the Addis Tax Initiative) and to inform tax policy and reform.
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A complete picture of public finances requires statistics that go beyond taxation, especially in the case of many African countries that obtain substantial revenues in the form of grants or royalties from oil and minerals. Revenue Statistics in Africa collects statistics on both tax and non-tax revenues, non-tax revenues being government revenues that do not meet the OECD definition of taxation. Although data on non-tax revenues might not come from the same sources or have the same reliability as tax statistics (see Box 2.1) they need to be included in any accounting of a country’s total financial resources. This chapter therefore provides cross-country comparisons of non-tax revenue data for the countries included in this publication
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SPECIAL FEATURE: The African Continental Free Trade Area Agreement and its impact on public revenues
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