Efficient taxation of the informal sector in Africa

This chapter is based on the Guidebook on the Efficient Taxation of                the Informal Sector in Africa (hereafter, the Guidebook, produced by the African Tax                Administration Forum (ATAF) and on ATAF’s presentation and discussions during the                Revenue Statistics in Africa Webinar 2022 (2-3 June 2022).3 The chapter articulates                the rationale for taxing the informal sector in Africa and provides an overview of                good practices and African experiences in this area. It includes short case studies                from three countries – Ghana, Kenya and Nigeria – that are based on interventions                during the same Webinar.