bureaucracies have to some extent been reformed such that in structure and procedure they resemble more closely tax administrations … collection instrument. However, the tax share of GDP has been broadly constant for several decades, and it will be hard to … increase it. It is difficult for African governments to effectively tax transnational corporations, especially in the mining …

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will … to private sector researchers and it does not involve review of any information that individual taxpayers provided to tax …