Tax administrative data work presented at Addis Tax Initiative West Africa workshop

Amina Ebrahim, UNU-WIDER Research Fellow, gives a presentation at the Addis Tax Initiative (ATI) West Africa workshop in Lagos, Nigeria on 28 July 2022. The workshop is organized by ATI in collaboration with the West African Tax Administration Forum (WATAF), the Economic Community of West African States (ECOWAS Commission), the African Tax Administration Forum (ATAF), the Council on Economic Policies (CEP) and the German Institute of Development and Sustainability (IDOS).

Amina Ebrahim is presenting at the session 5 on Ex-ante Assessment & Ex-post Evaluation of Tax Expenditures. The topic of Ebrahim's presentation is the case of tax expenditures in South Africa, based on the work done on UNU-WIDER's SA-TIED research programme.

The objective of the meeting is to share knowledge and experiences related to tax expenditures. Tax expenditures have a profound impact on countries’ ability to mobilise domestic revenue. Tax expenditures require careful consideration as the run the risk of jeopardizing revenue benefits. The event is attended by ATI member countries and other interested governments, members of parliament, revenue authority representatives, and international experts on the estimation, reporting and evaluation of tax expenditures.

The workshop in Nigeria is the first in a series of regional workshops organised by ATI, CEP and IDOS.

The presentation is part of UNU-WIDER's Building up efficient and fair tax systems – lessons based on administrative tax data project, which is one workstream under UNU-WIDER's programme on Domestic Revenue Mobilization (DRM). The DRM programme is financed by the Norwegian development co-operation agency Norad.