OECD Report for the G7 Finance Ministers and Central Bank Governors
This report reflects on the OECD’s co-operation with Africa on tax matters and the
importance of the international tax agenda for African economies. It discusses Domestic
Resource Mobilisation (DRM) efforts within African policy objectives and priorities,
including the African Union’s Agenda 2063, and which actions should be taken to further
increase DRM in Africa. The report analyses African involvement in discussions on
corporate tax and how African participation in policy-setting and technical discussions
could be further improved. In particular, it shows how African voices have shaped
the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the
Digitalisation of the Economy, and discusses its benefits for African countries and
challenges for implementation. In addition, the report provides an overview of OECD’s
initiatives to support capacity building on tax in Africa, many of which are undertaken
in partnership with other international and regional organisations. Finally, the report
reflects on the broader tax policy agenda including VAT, tax transparency, tax and
crime, digitalisation of tax administrations, and tax and informality. This report
was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable
in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.
Published on October 12, 2023Also available in: French