Simplified Taxation in Africa: What We Know – and Need to Know

Gallien, Max; Hoy, Christopher; Komatsu, Hitomi; Ozer, Ceren; Rogan, Michael; Van den Boogaard, Vanessa

Title: Simplified Taxation in Africa: What We Know – and Need to Know
Creator: Gallien, Max
Creator: Hoy, Christopher
Creator: Komatsu, Hitomi
Creator: Ozer, Ceren
Creator: Rogan, Michael
Creator: Van den Boogaard, Vanessa
Subject: To be catalogued
Date Issued: 2025
Date: 2025
Type: text
Type: article
Identifier: http://hdl.handle.net/10962/478250
Identifier: vital:78168
Identifier: DOI: 10.19088/ICTD.2025.012
Description: Most economic operators in Africa are small and informal firms that fall under the purview of presumptive or simplified tax regimes (STRs). These taxes are expected to fulfil a range of functions, from raising revenue to facilitating formalisation and improving revenue authorities' data, and yet their effectiveness and impact are surprisingly under-researched. Meanwhile, emerging evidence suggests that STRs often raise little revenue, disproportionately impact low-income earners, and are inconsistently applied. This policy brief summarises what we know about simplified taxes in Africa, who pays them, and why they matter, while highlighting gaps in existing knowledge. It makes the argument that there is a need for a new policy conversation on simplified taxation, and one that is data-driven and evidence-based.
Format: 7 pages
Format: pdf
Language: English
Relation: Institute of Development Studies
Relation: Gallien, M. et al. (2025) Simplified Taxation in Africa: What We Know – and Need to Know, ICTD Policy Brief 15, Brighton: Institute of Development Studies DOI: 10.19088/ICTD.2025.012
Relation: Institute of Development Studies volume 15 number 1 1 7 2025
Rights: Publisher
Rights: Use of this resource is governed by the terms and conditions of the Institute of Development Studies Statement (https://www.ids.ac.uk/)

Hits: 11
Visitors: 16
Downloads: 4

Collections

Rogan, Michael (Assoc Prof)

RU Department of Economics and Economic History

SDG 08. Decent Work and Economic Growth

		Thumbnail	File	Description	Size	Format
View Details Download			SOURCE1	Simplified Taxation in Africa.pdf	799 KB	Adobe Acrobat PDF	View Details Download