By Ndey Sowe
Heads of tax administrations from across Africa have gathered in Banjul for the 7th Heads of Tax Administrations Master Class (HTAMC), where they are discussing strategies to build high-performing tax institutions capable of driving sustainable domestic revenue mobilisation.
Hosted by the Gambia Revenue Authority (GRA) in partnership with the African Tax Administration Forum (ATAF), the two-day executive leadership forum is being held under the theme: “Leading for Greatness: Shaping High-Performance Tax Administrations.”
The annual conference brings together Commissioners General and heads of tax administrations from across the continent to exchange experiences, share best practices and explore innovative approaches to strengthening tax systems in Africa.
Opening the forum, Vice President of The Gambia, Mohammed B.S. Jallow said the theme reflects the reality that while policies, legislation, technology and systems are important, the success of any institution ultimately depends on effective leadership.
He said African tax administrations are under increasing pressure to mobilise more domestic revenue, modernise their operations, embrace digital transformation, strengthen taxpayer confidence, combat illicit financial flows and respond to growing public expectations.
According to him, these challenges require visionary and transparent leadership capable of building institutions that consistently deliver results.
“This is precisely why platforms such as this Master Class are important,” Vice President Jallow said. “They provide an invaluable opportunity for peer-to-peer learning, honest reflection, and the exchange of practical experiences among leaders facing similar challenges.”
He added that such engagements enable African tax administrators to adapt successful practices, avoid costly mistakes and collectively strengthen institutions that support sound fiscal management.
ATAF Executive Secretary Mary Baine reflected on both the opportunities and challenges facing domestic resource mobilisation across Africa.
Although Africa’s tax revenue has more than quadrupled over the past two decades, she observed that tax revenue as a proportion of Gross Domestic Product (GDP) has declined because economies have expanded faster than governments’ ability to collect taxes.
Citing the African Development Bank’s 2026 African Economic Outlook, Baine said Africa has the potential to unlock up to US$1.43 trillion in additional annual financing, including nearly US$469 billion through improvements in tax administration alone.
She stressed that the additional revenue could be realised without increasing statutory tax rates.
“It is an administration dividend, not a tax increase,” she said.
Drawing on experiences from Rwanda, Kenya and Morocco, Baine noted that digital technologies only produce sustainable results when supported by broader governance reforms and strong political commitment.
“Technology alone collects nothing. Leadership does,” she said.
She further argued that the biggest constraints facing tax administrations are often political rather than technical, urging African leaders to place domestic resource mobilisation at the centre of the African Union’s development agenda.
Baine also highlighted the importance of maintaining Africa’s united position in negotiations on the proposed United Nations Framework Convention on International Tax Cooperation.
Addressing the Commissioners General, she said the greatest challenge facing modernisation is not a lack of technical knowledge but the ability to lead institutional change and sustain reforms despite political challenges.
She encouraged participants to leave Banjul with “one reform to accelerate, one capability to build, one leader to develop, and one peer who will hold them accountable.”
Gambia Revenue Authority Commissioner General Yankuba Darboe described the Master Class as an important platform for collaboration among African revenue authorities.
“This Master Class gives us reason for optimism,” he said. “It provides a unique opportunity to learn from one another, challenge one another, and collectively shape the future of tax administration in Africa.”
Darboe said African tax administrations must continue simplifying tax systems, expanding digital services, broadening the tax base, strengthening voluntary compliance, improving taxpayer services, enhancing data-driven decision-making and combating illicit financial flows that continue to drain billions of dollars from the continent each year.
Minister of Finance and Economic Affairs Seedy K.M. Keita said Africa is meeting at a defining moment in its economic history.
“We meet at a defining moment in Africa’s economic history,” he said. “Traditional sources of development assistance are tightening, global uncertainty is testing our resilience, and the expectations of our citizens are rising.”
He stressed that Africa must strengthen its domestic fiscal capacity to finance its own development.
The minister noted that while the average tax-to-GDP ratio among OECD countries stands at about 34 percent, the average for Sub-Saharan Africa is approximately 16 percent.
He said The Gambia has made notable progress, increasing its tax-to-GDP ratio from 9 percent in 2022 to 13 percent in 2025, but acknowledged that further improvements are needed to support national and continental development goals.
“As you deliberate during this Master Class, I urge you to look beyond the numbers,” Keita told participants.
“Behind every dalasi, every naira, every cedi, every shilling, and every rand mobilised lies a human story: a child who can go to school, a mother who can access healthcare, a farmer who can reach markets, a young entrepreneur who can grow a business, and a community that can look to tomorrow with confidence.”
He encouraged participants to use the forum to learn from one another’s experiences and strengthen cooperation among African tax administrations.
ATAF has become one of Africa’s leading institutions for strengthening tax administration, promoting domestic resource mobilisation, advancing international tax cooperation and fostering peer learning among revenue authorities across the continent.
The 7th Heads of Tax Administrations Master Class is expected to focus on leadership excellence, digital transformation, combating illicit financial flows and enhancing tax administration as African countries seek to increase domestic revenue and reduce dependence on external financing.
You need to login to view and post FB Comments!
