Africa’s ability to finance its development increasingly depends on stronger domestic resource mobilisation — and on the institutions and leaders capable of turning that ambition into results.
This was the focus of the 7th ATAF Heads of Tax Administrations Master Class (HTAMC), which brought together Commissioners General and Heads of Tax Administrations from across Africa in Banjul under the theme “Leading for Greatness: Shaping High-Performance Tax Administrations.”
Hosted by the Gambia Revenue Authority (GRA), the Master Class was officially opened by H.E. Mohammed B.S. Jallow, Vice President of the Republic of The Gambia, on behalf of H.E. President Adama Barrow. The Vice President placed the discussions within Africa’s wider development challenge, stressing the growing importance of domestic revenue mobilisation as traditional sources of development financing come under pressure.
“It is reassuring that ATAF has emerged as one of Africa’s most important institutions for strengthening tax administration, advancing domestic resource mobilisation, promoting international tax cooperation, and fostering peer learning among African revenue authorities.”
Honourable Seedy K. M. Keita, Minister of Finance and Economic Affairs, connected this imperative directly to the lives of African citizens, reminding tax leaders that revenue mobilisation is ultimately about financing development.
“Behind every dalasi, every naira, every cedi, every shilling, and every rand mobilised lies a human story: a child who can go to school, a mother who can access healthcare, a farmer who can reach markets, a young entrepreneur who can grow a business, and a community that can look to tomorrow with confidence.”
The Minister also highlighted The Gambia’s experience as a founding ATAF member, noting that ATAF support in areas including data analytics, transfer pricing, VAT on digital services and strengthened tax audits has contributed to modernising GRA operations.
For Dr Johnstone Makhubu, ATAF Chairperson and Commissioner of the South African Revenue Service, strengthening the leadership of tax administrations is central to delivering this ambition.
“ATAF is far more than a convening platform. It is Africa’s leadership platform for tax administration. It is where African solutions are developed for African challenges. It is where collective capability becomes collective strength. It is where our individual experiences become a shared continental asset.”
Drawing on the African philosophy of Ubuntu, Dr Makhubu emphasised that domestic resource mobilisation is ultimately about more than revenue: “It is about financing possibility. It finances opportunity. It finances dignity. It finances development. And ultimately, it finances hope.”
ATAF Executive Secretary Ms Mary Baine brought the scale of the opportunity into focus. Citing the 2026 African Economic Outlook, she noted that Africa could unlock nearly USD 469 billion in additional annual financing from its tax systems, largely through improved administrative performance rather than increases in statutory tax rates.
“The money is not missing. It is uncollected.”
She pointed to results from ATAF-supported interventions: since 2016, members have generated USD 6 billion in additional tax assessments, of which USD 2.8 billion has been collected.
The experience of the host administration demonstrated how the peer learning promoted through the Master Class can translate into country-level reform. GRA Commissioner General Mr Yankuba Darboe noted that the HTAMC had influenced his own leadership journey, with GRA returning from previous editions with ideas and practical lessons drawn from other African revenue administrations.
“Every year, we return home with new ideas, fresh perspectives, and practical lessons from fellow Commissioners General who have faced challenges similar to those confronting us in The Gambia.”
Across the two days, participants examined the evolving role of Heads of Tax Administrations, institutional performance and accountability, digital transformation, consequence management and leadership courage, before translating their discussions into practical commitments for strengthening their institutions.
The message from Banjul was clear: Africa’s revenue potential will not be realised through policy and technology alone. It requires strong institutions, transformative leadership and African tax administrations learning from and strengthening one another.
