| | | Title | Tax Landscape and Its Impact on Expenditures and Incentives in Africa: A Knowledge Brief | | Subject | Taxation in Africa, Domestic Resource Mobilisation, Corporate Tax Incentives, Tax Expenditures, Informal Economy, Public Finance, Fiscal Policy, Digital Tax Administration, Tax Policy Reform, Sustainable Development, Agenda 2063, SDGs | | Date of Publication | 2025 | | Language | English | | Geographical Coverage | Africa (regional scope), with country focus including Uganda | | Abstract | This Knowledge Brief is developed to support policy-makers, tax officials, researchers, and other stakeholders working on African taxation issues. It draws insights from a webinar ACBF, HAUS, and UNU-WIDER hosted under the African Finnish Partnerships on Taxation Capacity in Africa (AFP-TCA). The brief explores Africa's tax landscape, tax-to-GDP ratios, corporate tax incentives (with a case study from Uganda), technological integration in tax systems, informal economies, and the governance of tax expenditures. The paper concludes with actionable recommendations to improve tax policy frameworks, oversight, and digitalisation efforts. | | Filesize | 1990333 MB | | File Format | PDF | | [ View / download original document ] |
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