The centre for tax analysis in developing countries

Survey of the Ghanaian Tax System

Ghana’s Ministry of Finance (MoF) has published an updated Survey of the Ghanaian Tax System, produced jointly with TaxDev researchers from the Institute for Fiscal Studies (UK).

Survey of the Ghanaian Tax System

The Government of Ghana published the maiden edition of its Medium-Term Revenue Strategy (MTRS) in September 2023 which outlines the tax revenue objectives of the Government and the main tax policy

Ugandan Ministry of Finance, Planning and Economic Development publishes tax expenditure report for 2022/23

In August 2024 the Ministry of Finance, Planning and Economic Development (MoFPED) published its tax expenditure report for the fiscal year 2022/23.

Rwanda publishes its sixth tax expenditure report

The Rwandan Ministry of Finance and Economic Planning (MINECOFIN) published its sixth tax expenditure report in May 2024.

Tax expenditure reporting hub page

Tax expenditures are departures from the normal rules of the tax system that benefit particular activities or groups of taxpayers, including tax exemptions, tax credits, deductions and lower tax ra

Tax expenditure reporting in Rwanda and Uganda: Challenges, practical guidance and lessons learnt

Tax expenditures (TEs) are used widely around the world. Their role in the fiscal systems of low- and middle-income countries has recently attracted increased scrutiny.

Customs revenue in Ghana: recent trends and their causes

The collection of tax revenue at customs has long been an important revenue source in Ghana.

Well-designed tax policy reforms are key to successful post-COVID fiscal consolidation in Africa

Given the massive impact of the COVID-19 pandemic on public finances globally, it is little surprise that the IMF’s October 2021 forecasts of debt and debt servicing costs in sub-Saharan Africa are

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