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From 22nd–24th September 2026, researchers, policymakers and tax administrators gathered in Kigali, Rwanda, for the 11th Annual Congress of the African Tax Research Network (ATRN), organised by the African Tax Administration Forum (ATAF) in partnership with the Rwanda Revenue Authority (RRA). The congress explored contemporary taxation challenges in Africa, including digitalisation, international taxation, tax incentives and domestic revenue mobilisation.
As part of the congress, TaxDev researcher Harshil Parekh contributed to a Tax Expenditure Masterclass, delivered alongside colleagues from the Coalition on Tax Expenditure Reform (COATE). The masterclass focused on three practical aspects of tax expenditure reform: estimating the revenue forgone through tax exemptions and incentives, using evaluation to inform policy decisions, and strengthening governance throughout the reform process.
Harshil's presentation explored practical approaches to estimating tax expenditures, using examples drawn from customs data to illustrate the importance of defining an appropriate benchmark tax system, accounting for interactions between different taxes, and accurately estimating revenue forgone. The presentation highlighted the importance of clear methodologies and effective use of administrative data in improving tax expenditure reporting.
The wider session considered how governments can move beyond reporting the costs of tax expenditures to evaluating their effectiveness and using this evidence to inform decisions on whether to retain, redesign or remove them. Discussions also highlighted the role of transparent reporting, clear institutional responsibilities and regular evaluation in ensuring that tax expenditures support broader economic and development objectives.
Further information about the congress can be found here.
Published on: 22nd September 2026
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