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Revenue Statistics in Africa is a joint publication by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the African Tax Administration Forum and the African Union Commission, with the technical support of the African Development Bank, the World Customs Organisation and the Cercle de réflexion et d’échange des dirigeants des administrations fiscales and the financial support of the European Commission.
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Achieving the United Nations’ Sustainable Development Goals (SDGs) and implementing the Addis Ababa Action Agenda requires mobilising additional finance, in particular domestic resources, to fund public goods and services. This report presents internationally comparable indicators on tax and non-tax revenues that can be used to track progress on domestic resource mobilisation and to inform tax policy and reforms.
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Achieving the United Nations’ Sustainable Development Goals (SDGs) and implementing the Addis Ababa Action Agenda calls 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 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 reforms.
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Governments generate revenues through mechanisms that do not meet the definition of taxes used in this report. These are known as non-tax revenues and can be a very important source of financing; two countries may generate similar levels of taxes but their public spending might differ significantly due to the different levels of non-tax revenues they collect. This is particularly the case among African countries, many of which obtain a substantial portion of their public finances from resource rents or grants.
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The Strategy for the Harmonisation of Statistics in Africa (SHaSA) was adopted with its action plan, financing plan and resource mobilisation strategy by the 30th Summit of Heads of State and Government of the African Union, 28-29 January 2018, Addis Ababa, Ethiopia, as the single continental programme for statistical development in Africa for the next 10 years. It is the result of the efforts of the African Statistics System1 under the auspices of Pan-African organisations (African Union Commission, African Development Bank, United Nations Economic Commission for Africa and African Capacity Building Foundation). Revenue Statistics in Africa is a tool for the development of tax policy and an important area of SHaSA.
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