Africa’s fiscal future hinges on homegrown reforms and regional cooperation, ATRN Congress highlights
The 10th Annual Congress of the African Tax Research Network (ATRN), held in Cape Town from 16 to 18 September 2025, has put a spotlight on the critical need for Africa to scale up domestic resource mobilisation and reduce its reliance on international aid. With global tax experts, academics, and policymakers convening under the theme “Contemporary Taxation Issues in Africa: Shaping the Continent’s Fiscal Space — Past, Present and Future,” the event marks a significant milestone in pushing Africa-driven tax scholarship towards actionable fiscal reforms.
At the heart of the congress was the call by Professor Edward Kieswetter, Chair of the African Tax Administration Forum (ATAF) Council and Commissioner of the South African Revenue Service (SARS), for Africa to unlock its own economic potential through enhanced trade and internal revenue generation. “Africa needs more trade and not aid,” he asserted, emphasising that the continent’s future prosperity hinges on mobilising domestic revenues rather than depending on external assistance. This resonates deeply with the broader agenda to deepen fiscal space across African nations to fund development efforts sustainably.
The ATRN has grown over the past decade into Africa’s premier platform for connecting evidence-based tax research with practical outcomes. This year, the network received a record 153 paper submissions, highlighting its role as a robust knowledge base that meets international standards and influences policy at home and abroad, as ATAF Executive Secretary Ms Mary Baine noted in her opening remarks. The African Multidisciplinary Tax Journal (AMTJ), now SCOPUS-accredited, is one of the key instruments shaping tax reforms continent-wide by disseminating critical scholarship.
The network’s transformative impact on academic careers and policy reforms was underscored by Professor Annet Oguttu, chairperson of the ATRN Advisory Board, who praised ATRN for enabling researchers to influence tax systems and advance equity. By providing scholarships, career opportunities, and platforms for knowledge exchange, ATRN exemplifies ATAF’s mission to transform African tax systems through homegrown expertise.
Beyond discussions at the congress, ATAF is actively promoting practical tools and collaboration mechanisms to bolster tax governance across Africa. The launch of a new toolkit to aid member states in joining the ATAF Agreement on Mutual Assistance in Tax Matters (AMATM) is a practical step in fostering regional cooperation for tackling tax evasion and avoidance. This framework enables African countries to exchange taxpayer information, conduct joint audits, and recover cross-border tax debts, thereby enhancing domestic resource mobilisation on a continental scale.
Furthermore, Zimbabwe’s endorsement of the Yaoundé Declaration signals a commitment at the national level to improve economic governance through transparency and cooperative tax efforts. The declaration aligns with the African Union's push to fight illicit financial flows and strengthen tax systems, which is crucial for sustainable growth.
The importance of collaboration extends to innovative approaches in tax administration as well. ATAF has emphasised the critical role of effective communication, involving media professionals in taxation training to foster public understanding and engagement in tax issues. This approach aims to build trust and transparency between tax authorities and citizens, a key ingredient in improving compliance and broadening the tax base.
In parallel, ATAF has reiterated the need to harmonise tax policies to support the African Continental Free Trade Area (AfCFTA). By reforming tax and customs systems, embracing digital taxation solutions, and improving indirect taxes, African countries can facilitate trade while safeguarding fiscal stability—an essential balance for economic transformation under AfCFTA.
At a country level, Zimbabwe Revenue Authority (Zimra) exemplifies the push to maximize domestic resources by setting ambitious tax collection targets for 2025. Zimra’s efforts include reviewing tax regimes, introducing new withholding taxes, and leveraging digitalisation to enhance compliance and efficiency. This illustrates a growing trend where African tax authorities are modernising operations to meet development financing needs more effectively.
As ATRN opens the Call for Papers for the 2026 congress, the emphasis remains on uniting research and practice to build fair, effective, and sustainable tax systems. The Cape Town gathering is a timely reminder that Africa’s fiscal future depends increasingly on harnessing its own resources through well-crafted policies, regional cooperation, and innovative reforms rather than continued dependence on external aid.