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| Mary Baine, Executive Secretary, ATAF |
By The Respondent Reporter
Across Africa, the path to development is paved not just by foreign aid or external debt but increasingly by the strategic mobilisation of domestic public resources.
For over a decade, the African Tax Administration Forum (ATAF) has been a
driving force behind this shift, supporting countries to build stronger,
fairer, and more efficient tax systems that fuel their development agendas.
The challenges are well known. Many African countries still grapple with low tax-to-GDP ratios, with more than half falling below the 15% threshold considered necessary for sustainable development. Revenue systems often rely heavily on indirect taxes, raising concerns about fairness and progressivity.
Meanwhile, tax exemptions, informality, limited administrative capacity, and
poorly negotiated treaties constrain domestic resource mobilisation. Yet amid
these hurdles, African countries are making measurable progress, and ATAF is at
the heart of it.
Since its establishment in 2009, ATAF has supported member countries in raising over $5.1 billion in new tax assessments and collecting more than $2.1 billion in revenue.
In just the past year, ATAF-backed efforts helped
African tax administrations identify nearly $385 million
in unpaid taxes, demonstrating that the continent’s capacity to raise funds
from within is not theoretical but real.
Much of this progress is anchored in capacity building. ATAF has trained more than 15,000 tax officials across member states, equipping them with the technical expertise to manage everything from transfer pricing to digital economy taxation.
In Benin, for example, ATAF’s targeted training has strengthened the capacity of tax auditors to enforce arm’s length pricing standards, significantly improving the quality of corporate tax audits.
“ATAF’s training
has really improved the way we carry out complex tax audits. Now we have a
better understanding of the arm’s length principle and know how to analyse
contracts between related entities," said Ms Balaro, a participant in one
of ATAF’s training in Benin.”
ATAF is also shaping a new generation of African tax researchers and practitioners. Through platforms like the African Multidisciplinary Tax Journal (AMTJ), African Tax Outlook (ATO) and other collaborative research initiatives, ATAF promotes evidence-based policy design that reflects African realities.
This
knowledge base is helping countries like Mauritius apply advanced analytics to
inform decisions on compliance, sector-specific tax policy, and forecasting.
Tackling Illicit Financial Flows (IFFs), which drain billions from the continent each year, has been another core area of focus. ATAF works with partners to track, analyse, and close loopholes that enable tax avoidance and evasion.
The ATAF-TJNA-AUC IFFs Policy Tracker has emerged as a practical
tool to help countries identify weak points in their legal and administrative
frameworks. In parallel, ATAF supports the implementation of international
standards like the Automatic Exchange of
Information, helping countries trace
untaxed assets hidden abroad.
On
the digital frontier, ATAF is helping member countries leapfrog legacy systems
by introducing AI-powered tools, machine learning applications, and modern
audit platforms. These innovations are not just technological upgrades; they
represent a shift toward more agile, transparent, and responsive tax
administrations.
Ultimately,
ATAF’s impact lies in helping African countries reclaim control over their
fiscal futures. By strengthening institutions, shaping policy, and unlocking
domestic resources, ATAF is turning tax into a tool of transformation. Not just
for governments but for the people they serve.
Building
a stronger Africa doesn’t start with what comes from outside but with what we
can mobilise from within.