Cotonou, Benin – African countries are making steady progress in strengthening tax transparency, with Exchange of Information (EOI) increasingly becoming a strategic tool for combating tax evasion, improving tax compliance and protecting domestic revenues.
These are among the key findings of the Tax Transparency in Africa 2026 Report, jointly produced by the Global Forum on Transparency and Exchange of Information for Tax Purposes and the ATAF, which was launched during the 19th Africa Initiative Meeting in Cotonou, Benin.
The report highlights encouraging progress across the continent, including stronger Exchange of Information frameworks, improved peer review outcomes, expanding implementation of Automatic Exchange of Information (AEOI), and growing use of tax transparency to strengthen tax administration.
Speaking during the report launch and the High-Level Panel on Advancing the Tax Transparency Agenda in Africa, ATAF Executive Secretary Ms Mary Baine observed that African tax administrations are increasingly moving beyond implementing Exchange of Information to meet international standards and are beginning to use it as a strategic instrument for strengthening domestic revenue mobilisation.
She noted that while important progress has been made, the next priority is ensuring that exchanged information is effectively integrated into compliance, audit and enforcement processes to generate measurable revenue outcomes. She also emphasised the importance of continued investment in administrative capacity, digital solutions, political commitment and regional cooperation to maximise the benefits of tax transparency.
As a co-producer of the report, ATAF continues to complement global tax transparency standards with practical African-led solutions. These include the ATAF Agreement on Mutual Assistance in Tax Matters (AMATM), which strengthens administrative cooperation through Exchange of Information, joint audits and assistance in tax collection, and the development of an African AEOI IT Solution in partnership with the Zambia Revenue Authority (ZRA), with support from the World Bank Group, to help countries securely exchange and effectively use financial account information under the Common Reporting Standard.
Together with ATAF’s technical assistance and capacity-building programmes, these initiatives are helping African tax administrations move beyond legal compliance towards using tax transparency as a practical tool to improve compliance, strengthen revenue administration and mobilise more domestic resources.
