ATO 2nd Edition 2017
Twenty-one countries contributed to data collection for this edition of the African Tax Outlook – six more than for the 2016 edition. The “ATO countries” are different in size, income and population – all factors
that determine tax revenue. One newcomer, Nigeria, has a population of 186 million, while that of Seychelles is a mere 92 000. Similarly, GDP per capita is nearly PPP USD 26 000 in Seychelles, but less than PPP USD 5 000 in Burundi. Economic structures, too, are different, with the largely informal agricultural sector generating considerable GDP in some countries, but far less to tax revenue. Nevertheless, common patterns do emerge and cast light on economic and fiscal trends. Similarly, differences between ATO countries may offer valuable tax policy insights.