Research delivers the greatest value when it informs practical reforms. In the Kingdom of Eswatini, the findings of ATAF’s Guide to Implementing an Effective High-Net-Worth Individual (HNWI) Taxation Regime in Africa are now being translated into concrete actions to strengthen the taxation of wealthy individuals and protect domestic revenues.
ATAF experts Misters Paul Khanare and Michael Mwaura from the Kenya Revenue Authority worked alongside the Eswatini Revenue Service (ERS) to support the development of a High-Net-Worth Individual taxation framework tailored to the country’s economic and social context. Eswatini was one of the case study countries that informed ATAF’s research and has since taken deliberate steps to implement its recommendations.
The technical assistance mission supported ERS in strengthening the key foundations of an effective HNWI regime, including identifying and defining High-Net-Worth Individuals, strengthening legal and administrative frameworks, improving the use of taxpayer data, enhancing compliance risk management, and developing a country-specific HNWI strategy.
Eswatini joins Lesotho as another ATAF member translating research into action, demonstrating how evidence-based guidance can support practical reforms that strengthen domestic revenue mobilisation.
