This inaugural edition of the African Tax Outlook, published by the Africa Tax Administration Forum, assesses and compares indicators in in four broad categories: tax bases, tax structure, revenue performance and tax administration. The research covers 15 participating countries over a five-year period from 2010-2014. The report reveals that the biggest threats to Africa’s development are still illicit financial outflows and critically low tax revenue, and countries on the continent cannot continue to finance spending through debt and money creation. Two African countries stack up well over the research period: SA at 25%, and Seychelles, with has a population of just 90,000, at almost 26%.
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