What is the Role of Taxpayer Education in Africa?

Abstract

This paper reviews existing initiatives on taxpayer education in Africa, an area that has been largely under-researched in the literature. We start by providing an overview of the wide variety of programmes that African revenue authorities have undertaken in this area, including both traditional training and more innovative approaches. We then ask how effective these programmes are, and what can be done to improve them in the future. We argue that more evaluation is needed in this area. We also highlight the importance of complementing technical training with broader educational content on the importance of paying taxes, fiscal exchange and transparency.