Resource Center

 

The committee's resource center is growing and currently houses the following resources:

1. Journal on Financing for Development

After numerous tax talks, the team identified the need to showcase African scholars on the continent by providing publication spaces for them.

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2. Data Mapping

The Committee on Fiscal Studies' research has enabled the generation of interactive data maps showing fiscal data of most African countries. 

All Data Maps including most recent ...  >

Digital Economy Tax Mapping (2020)  >

Analysis of provisions supporting potential illegal debt cases in Africa (2020)  >

Africa Revenue & Expenditure Map  >

Emergency Funding for African Countries Map 2020  >

Debt in Africa Map - 2019 >

Budgets of African Countries  >

African Researchers Map  >


3. Forthcoming publications

The Committee on Fiscal Studies is currently working on research focused on:

  • Environmental taxes and how they are used to promote environmentally sustainable development in Mauritius and Kenya.
  • How carbon taxation will be administered, implemented, and on the different suggestions put forward to deal with issues that may arise domestically and internationally.
  • Putting together all Double Taxation Agreements ratified by Kenya With the aim of finding out to what extent are they similar or deviate from the UN, OECD, ATAF, EAC and COMESA models.
  • Researching on the applicability of the arm's length principle in terms of transfer pricing in recent times and formulating a disclosure update to report it.
  • Analysis of the Uncoordinated Anti-Base Erosion and Profit Shifting Measures. (Explains whether the measures taken by the OECD to stop base ersosion and profit shifting are working).
  • Research on taxation of extractives in Africa, fiscal decentralization, we will continue gathering information on African scholars and the Hawala system in Djibouti.
  • An analysis of tax incidence in East Africa.

4. Policy Briefs Series

Policy Briefs can be used to inform new audiences as well as give short opinion pieces on certain issues.

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5. Quarterly Reports

Below is the Committee's third quarter report for activities undertaken within this period: