The economic development in africa report 2015 was prepared by a team. Taxpayers can often get a tax refund on their income tax if the tax they owe is less than the sum of the total amount of the withholding taxes and estimated taxes that they paid, plus the refundable tax credits that they claim. Vat is a tax on value addition and is accounted for using an inputoutput mechanism. However, since 1972 direct taxes such as petroleum profit tax, companies income tax and other revenue became glaringly the leading. Ibfd 1 africa tax symposium trends in international taxation. Given the significance of taxation, it is important. The elearning africa survey measuring ict in education in subsaharan africa. The economic development in africa report 2014 was prepared by a research team consisting of patrick osakwe team leader, rashmi banga and bineswaree bolaky. Financing for development held in addis ababa 16 july 2015, heads of state and. Missed taxation opportunities to improve investment in. Oct 02, 2015 tax harmonisation in the east african community presented at the ictd annual centre meeting arusha, 2014 slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. The key issues and challenges of implementing the national.
United nations economic commission for africa fiscal policy for financing sustainable development in africa b ordering information to order copies of this report, please contact. I have been honoured to steer the work of the council in the 201415 financial year, and to oversee the induction of. It is difficult to do justice in a short blog post to this page plus report about the state of elearning in africa. Raising taxes to increase the price of tobacco products is the most effective means to reduce tobacco use who, 2010. An analysis of the elearning africa 2015 report tony bates. Oil revenue which include petroleum profit tax, royalties, personal income tax, custom and excise duties, value added tax which have contributed greatly to the national income of nigeria aguolu, 2004. Ibfd, your portal to crossborder tax expertiseibfd, your portal to crossborder tax expertise. Prepared for the conference the economics of tax policy, to be held in washington, d. We would like to show you a description here but the site wont allow us. The case of kenya 2 executive summary the tax base in kenya, as in most subsaharan african countries, is extremely narrow. Excluding nigeria and south africa, government revenue as a share of gdp rose even more in the continent, increasing from an average of 18. Namibia has double tax agreements with botswana, france, germany, india, malaysia, mauritius, romania, russia, south africa, sweden and the united kingdom. In the current economic environment, worldwide and in south africa, it is practically impossible to escape the effects of taxation. In view of this, there is a gap in be nefits awareness.
Key economies in africa 2018 overview of the tax and investment environment in 44 jurisdictions across africa, including this country. The elearning africa 2019 report elearning africa news. Governments in east africa are providing a wide range of tax incentives to businesses to attract greater levels of foreign direct investment fdi into their countries. Click here to see the latest work from home jobs click here to see the latest jobs opportunities in nigeria. The challenge of taxation in african countries news nupi. For this report, oxfam has developed the first ranking of african nations.
In nigeria, like many other countries around the globe, taxes play a critical role in ensuring the existence of the nation and the wellbeing of her people. The africa initiative report on progress tax transparency in africa. Double tax agreements may reduce withholding taxes. Annual report 2014 2015 national government of south africa. Tax justice network africa tjna and save the children would like to thank bernadette wanjala for conducting the kenya and zambia case studies, samuel jibao for the case study for sierra leone and charles goredema for his initial work on the synthesis report. South african tax research clinic south african tax guide.
Book provides first overview of property tax in africa. The tax represents, over the period 19972002, 25% of. Tax compliance income tax returns and tax payments due dates individuals individuals employees 30 june each year. Taxing mobile connectivity in subsaharan africa gsma. A new report by educational book publisher, via afrika, charts south africa s elearning readiness and it would seem there is a quite a road ahead. Africas average tax revenue to gdp is below 16 per cent. However, a significant share of the increase in tax revenue in the region came from natural resource taxes. Celia becker of ensafrica in johannesburg discusses tax amendments across africa. Please click here if you would like to have your name put on the elearning africa newsletter mailing list. This form of taxation is closely associated with financing municipal government because of the immediate connection between property values and services funded at the local level. In the world we live in it is an everyday reality that individuals and corporations pay taxes.
The guides highlight taxes payable, determination of taxable income, foreign tax relief, withholding tax rates and other issues. Treaty and amending protocol with the netherlands enter into force. Africa, africa research institute, economics, edward paice, how property tax would benefit africa, lago, lagos, local government, naira, nigeria, tax, taxation, the africa report ari director edward paices column for the africa report discusses lagos as a model and case study for the use of property tax in africa. When citing from the main body of the report, please use. There are four types of supplies that attract different vat rates.
National tax policy, federal ministry of finance, report, september 2016. Tax refund a tax refund or tax rebate is a refund on taxes when the tax liability is less than the taxes paid. Between 2005 and 2015, it has brought an additional 15 million children. The elearning africa report 2019 is available for use through a creative commons license attributionnon commercialno derivatives.
The survey was designed to give effect to the dimensions of the wellbeing of south africans, to be tracked over time. By continuing to use our website, we assume you are okay with it. World banks doing business 2011 report asserted that while ghana 78, south africa 24, and nigeria ranks 4 out of 183 countries surveyed on the ease of paying taxes due to various factors. How property tax would benefit africa africa research institute. Assaf academy of science of south africa atps african technology policy studies network au african union b4fa biosciences for farming in africa brics brazil, russia, india, china, south africa caets council of academies of engineering and technological sciences caprisa centre for the aids programme of research in south africa. Those who served on the editorial board and those who contributed opinion pieces, interviews and cartoons deserve particular thanks. The south african government has been particularly successful in collecting direct taxes through a progressive tax system in the form of corporate and personal income taxes. Copies of this report are available to the public from.
Nigeria, like other nations, has rules and regulations governing the operation of corporate entities in the country. Oct 18, 2017 the organization of economic cooperation and development oecd launched their beps action plan in october 2015 which provides 15 actions that equip governments with the domestic and international instruments needed to tackle base erosion and profit shifting. The elearning africa report 2019, which provides a snapshot of the state of education, training and development on the continent, interviewed more than 900 education professionals and technology experts about key issues, including progress towards the united nations goal of universal access to quality education by 2030. Property tax is an annual levy on immovable property, such as land and buildings, usually paid by the owner to the state. The work was completed under the overall supervision of taffere tesfachew, director, division for africa, least developed countries and special programmes, unctad. The ethiopianetherlands income tax treaty, 2012 and the exchange of notes, signed on august 10 2012, entered into force on september 1 2016, and the amending protocol to the treaty, signed on august 18 2014, will enter into force on. This report and the development of the africa regional integration index are the product of a strong collaboration on the part of the african union commission auc, the african development bank afdb and the economic commission for africa eca download the pdf. Venter introduction the commission of inquiry into the tax structure of the republic of south africa, popularly known as the margo commission, recommended in their final report of 1987 the introduction of a comprehensive business.
Ctca factsheet on tobacco taxation in africa overview of tobacco taxation the overall demand for tobacco products is signi. The elearning africa 2012 report 5 the elearning africa 2012 reporthas been a collaborative endeavour that has benefited from the input of many talented and committed individuals. South africa national income dynamics study 20142015, wave 4. Apr 11, 2018 the national income dynamics study nids is a facetoface longitudinal survey of individuals living in south africa as well as their households. Amid rapid urbanization in africa, local governments should be able to rely on the stability of the property tax, according to new research by the lincoln institute of land policy.
University of pretoria bel300 taxation study notes south. This has been attributed to inefficiencies in collection of income taxes. Overview of financial services commitments under the general agreement. So far, attempts to increase tax revenue have focused on closing the taxation gap and expanding the tax base.
Taxation on the mobile industry in subsaharan africa. Branch operations or offices of foreign companies are not allowed in the country except in rare circumstances. Nigerias tax framework and its implications for businesses. Notes on the valueadded tax base of south africa by m. Annual report 201415 council on higher education chairpersons message the council on higher education remains a key player, in partnership with other stakeholders, in shaping the higher education system in south africa. I leave rwanda in awe and admiration as its rare to witness multiple players in a market coming together from government, academic and the private sector to address and collaborate on a common goal to prepare the youth of africa for the fourth industrial revolution in an authentic, african way. Such incentives include corporate income tax holidays, notably in export processing zones epzs, and reductions from the standard rate for taxes such as import duties and vat.
This means that content from the report can be used in any noncommercial publication but must be fully attributed using the references below. Another key vehicle for the oecds involvement in africa is the international tax dialogue, a collaborative project of the european commission ec, interamerican development bank idb, international monetary fund imf, united kingdom department for international development ukdfid, oecd and world bank. We commend this humble report to our immediate principals, the african. This is the most ambitious and comprehensive regulations for international taxation. As technology continues to drive development in africa and fuel the economic growth of economies, the elearning africa report 2015 helps paint the picture of the pace of change and how different sectors can accelerate the upward momentum. A foreign entity intending to do business in nigeria is required by the companies and allied matters act cama to incorporate a nigerian company for that purpose. Types of taxes in kenya and rates,vat,custom duty,and stamp duty. Taxnewsflashafrica kpmgs reports of tax developments in africa.
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