This ATO Highlight Report, which is a companion to the African Tax Outlook, considers at a glance some of the salient points and questions raised in the first edition of African Tax Outlook. The purpose of this document is mainly to be a reliable source of information on taxation that serves as an African and global benchmark to assist in formulating tax policies and tax administration reforms across Africa. It strives to accomplish the following : • enable improved comparisons and benchmarking between ATO countries and between regions; • supply meaningful, comparable data on tax policy, tax administration and tax legislation;
• analyse data to determine trends in taxation; • identify good practices within the African region to improve revenue
administration.
