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Collaboration with the African Tax Administration Forum

Improving Africa's tax systems is the goal of a newly-signed Memorandum of Understanding between TARC and the African Tax Administration Forum (ATAF)

Webinar 1: 'Tax Audits in Africa: Policy and Administration Reflections':

The first of our two planned webinars took place on March 23rd, 2022.  774 people from 48 countries participated in the workshop, from a range of academic and policy organisations.  The aim of the workshop was to enhance tax compliance through sharing of research findings, case studies, good practices and policy options among practitioners, researchers, private sector and academics.

See here for the workshop agenda.
See here for the recording of the workshop.
See below for copies of the presentations:

Session 1: Dynamic Impact of Tax Audits:

Christos Kotsogiannis (TARC) Do Tax Audits have a Dynamic Impact? Evidence from Corporate Income Tax Administrative Data
Mazhar Waseem (University of Manchester) Detection Without Deterrence: Long-Run Effects of Tax Audit on Firm Behavior

Session 2: Improving the Effectiveness of Tax Audits:

Kazeem Lawal (Federal Inland Revenue Service) Effective Planning and Execution of Tax Audit
Maurice Oray (Kenya Revenue Authority) Enhancing the Effectiveness Tax Audits Through Tax Audit Quality Assurance

Session 3: Tax Audit as a Compliance Enforce Tool in Africa:

Michael Masiya (ATAF) Overview of Tax Audit in Selected African Countries

Project Background:

This three-year collaboration establishes a working relationship in which the two organisations aim to improve the understanding of policymakers and practitioners in tax authorities, of how tax systems can be enhanced to meet the overarching goal of maximising revenues mobilisation on the continent.

ATAF, which counts 74% of Africa’s tax authorities as members, strives to build efficient and effective tax administrations in Africa to become the leader on African tax matters, enhance economic development and improve the living standards of the people of Africa.  Its stated mission is as follows:

"ATAF serves as an African network that aims at improving tax systems in Africa through exchanges, knowledge dissemination, capacity development and active contribution to the regional and global tax agenda.  Improved tax systems will increase accountability of the State to its citizen, enhance domestic resource mobilisation and thereby foster economic growth"

We have a second workshop planned as part of this exciting collaboration, including presentations followed by a panel discussion on Digitalisation and Tax Compliance, to take place on 23rd June 2022.

Director of TARC Christos Kotsogiannis has hailed the partnership as a major step towards sharing expertise and knowledge, with a view to yielding huge benefits to society:

Collaborative knowledge production constitutes the only viable strategy in the face of the challenges presented to society.  The bold ambition of the collaboration with ATAF is not only to identify those challenges but, importantly, to propose viable solutions that address them, thereby improving much needed revenue mobilization in Africa.
Christos Kotsogiannis, TARC Director