The message emerging from the 7th Heads of Tax Administrations Master Class in The Gambia is both timely and compelling: Africa cannot continue to depend on external assistance while vast domestic revenue remains uncollected. Sustainable development begins with a country’s ability to finance its own priorities.
For decades, African governments have relied heavily on donor support and external borrowing to fund infrastructure, healthcare, education and social services. While international partnerships remain valuable, they cannot replace strong domestic revenue systems. The continent’s average tax-to-GDP ratio of about 15 percent remains far below that of developed economies, limiting governments’ capacity to invest in development.
The challenge is not simply about collecting more taxes; it is about collecting them fairly, efficiently and transparently. As ATAF Executive Secretary Mary Baine rightly observed, “the money is not missing; it is uncollected.” Weak compliance, illicit financial flows, tax evasion and administrative inefficiencies continue to deny African countries billions in legitimate revenue.
The experience of The Gambia offers encouraging lessons. By focusing on digitalisation, improved compliance and administrative reforms rather than increasing tax rates, the country has raised its tax-to-GDP ratio significantly within a few years. This demonstrates that effective tax administration can produce tangible results without placing an additional burden on compliant taxpayers.
However, revenue mobilisation must be accompanied by accountability. Citizens are more willing to pay taxes when they see roads being built, hospitals equipped, schools improved and public funds managed responsibly. Trust between taxpayers and governments is essential for a healthy tax culture.
Political leadership also matters. Tax authorities require the legal backing, institutional independence and technological tools needed to perform their duties effectively. Governments must resist political interference while empowering revenue agencies to combat corruption and illicit financial flows.
The discussions in Kololi should inspire action across the continent. Africa possesses enormous economic potential, but unlocking it requires stronger domestic resource mobilisation. By broadening the tax base, embracing technology, improving compliance and ensuring transparency in public spending, African nations can reduce dependence on aid, strengthen fiscal sovereignty and finance their own development agenda. The future of Africa should be built increasingly on resources generated by Africans themselves.