Can the new Togolese Tax Administration serve as a model for West African francophone countries in collecting the private sector’s share?

This publication will analyse the tax reforms that were set in place in Togo and assess if the Togolese Tax Administration can serve as a model for West African francophone countries in collecting the private sector’s share. The transformation of the tax administration into a “Revenue Authority” was expected to favor an effective application of tax laws. The publication will present the results that have been produced by the Togolese Revenue Authority (“OTR”) in collecting the private sector’s share. Furthermore, it will suggest improvements and evaluate how other countries in the region can learn from Togo’s experience.

ABSTRACT

The African Tax Administration Forum (ATAF) will convene its second international conference on taxation in Africa (2ICTA) from October 21 to 23 2015 in Togo. The conference will bring together heads and senior officials of African Tax Administrations and the private sectors. This conference is organized in cooperation with the Togolese Revenue Authority (“OTR”).

The ATAF’s mission is to encourage and support new partnerships among all African countries in developing the capacity of African Tax Administrations in their ability to achieve their revenue objectives. The ATAF plans to develop bilateral and continental networks to regularly exchange ideas on the lessons learned and good practice on all issues of taxation. It will examine ways to improve systems and mechanisms in African tax administrations through the sharing of experiences and developing relevant best practices.

Togo is one of the first countries in the world that have improved tax services following reforms in its tax systems. Operational since 2014, the OTR is a single tax administration body with greater autonomy than a ministerial department. It is the first attempt to unify customs and tax services within the countries belonging to the West African Economic and Monetary Union.

Some countries in Africa have reportedly adopted the revenue authority model. Although some countries such as Ghana, have already implemented this reform which envisages the integration of tax administrations with a customer service approach, french-speaking countries in the Economic Community of West African States are watching the developments in Togo.

This publication will analyse the tax reforms that were set in place in Togo and assess if the Togolese Tax Administration can serve as a model

for West African francophone countries in collecting the private sector’s share. 

The transformation of the tax administration into a “Revenue Authority” was expected to favor an effective application of tax laws. The publication will present the results that have been produced by the OTR in collecting the private sector’s share. Furthermore, it will suggest improvements and evaluate how other countries in the region can learn from Togo’s experience.