The ATAF member’s
publication platform aims at providing African tax administrations with a
platform to showcase and share amongst themselves their good practices,
experiences and knowledge in tax matters. The main objective is to allow tax
administrations to make available their publications on this platform so that
they can preserve, enhance and develop good practices fostering the network
among the 38 ATAF member countries. Because there are great institutional
strategic and operational variations with regard to tax administration on the
continent, the ATAF member’s publication platform can assist in identifying
good practices in order to address issues including but not limited to the
following three broad categories: weak and ineffective domestic tax
legislation; difficulties in the tax administration obtaining relevant
information; and, implementation gap due to limited capacity in tax
administrations to apply the tax rules and use the information they are able to
obtain. The performance of a particular tax administration can be improved by
comparing it to the experience of other (African) countries, since it is always
illuminating to look at institutions in comparable situations. By looking at
other countries with similar problems, one can learn from examining how they
have dealt with them. One way is to learn by observing the outcomes of
alternative solutions used elsewhere, nonetheless, bearing in mind that there
may not be a simple solution to our local problems that can be borrowed from
somewhere else.
This is a great
opportunity for the huge number of invaluable documents that are kept in the
shelves and drawers of the various tax administrations in Africa!
What and Who can upload
The platform welcomes
uploads of any Research Papers, Articles, Essays, Reports, Policy Briefs,
Newsletters, Bulletins, Fact Sheets, Summaries, etc. in PDF format that content
are good practices, experiences and knowledge in tax matters.
Tax administrations
who upload any publication should make sure the documents meet the following
standards and best practices:
- Only
one user or “focal point” from the Tax Administration is able to
upload the publications. - The
file type may be .PDF, according to the nature and document content. No individual research will be accepted. - The
maximum allowable size per document may not be more than 2MB. - File
sizes exceeding 2MB will not be accepted. - You can
upload up to 3 files separately, (possibility of uploading documents in
different days before final submission). - Please
upload documents not older than 3 years. - Please
upload documents in the right category where it best fit. Please find
below a list of possible categories:
- Tax
Administration - Tax
policy: tax incentives, informal sector, VAT regimes, transfer pricing,
exchange of information and other policy related issues. - Tax
Legislation. - International
Taxation. - Others.
document submission requires ATAF’s approval based on Submission Criteria
before it is published.
approval, documents will be published on the platform and the Tax
Administration will be notified.
there be a need of amendments (clarification) in the document before its
approval, the “focal point” will be notified. The “focal
point” will be able to see the document and work on it, but nobody
else will have access to it until it is approved and published.
“focal point” can replace an existing approved document with a
revised version, however, it will be subject again to all submission
criteria.
uploading a new version of a document, (there must be a NOTE about what
changed in this version history record).
uploading a document, the “focal point” must be aware of file’s
name length.
Disclaimer
The views expressed in
this Platform are those of the author(s) and do not necessarily represent the
views of the African Tax Administration Forum (ATAF). The publications herein
are the contributions of the African tax administrations and are published to
share good practices, experiences and knowledge in tax matters, as well as to
elicit comments and to further debate.
Click
here
to register
