The United Nations University World Institute for Development Economics Research (UNU-WIDER) and the African Tax Administration Forum (ATAF) have renewed their Memorandum of Understanding (MoU), reaffirming a partnership that places research, data, and capacity building at the center of Africa’s tax reform agenda. The agreement, valid until 2028, reflects a growing recognition that sustainable development in Africa hinges on robust domestic resource mobilization.
Beyond Continuity: Why the Renewal Matters
While this is not the first collaboration between UNU-WIDER and ATAF, the renewal signals a shift in emphasis from knowledge sharing to evidence-driven policy reform. Previous cooperation under the Addis Tax Initiative focused largely on improving transparency in tax expenditures. The new agreement goes further, aiming to embed research outputs into policymaking and strengthen countries’ ability to close tax gaps.
This is critical at a time when many African economies are under fiscal pressure. Development aid is declining, external borrowing costs are rising, and governments are increasingly expected to fund their own development agendas. Stronger tax systems are therefore not just a technical necessity, but a political and economic imperative.
Areas of Focus
The MoU outlines specific areas of cooperation that reflect Africa’s most pressing tax challenges:
Data-driven research and analytics to improve tax system performance
Jointly produced policy briefs and contributions to the African Tax Outlook
Training modules on tax gap estimation and compliance management
Greater alignment between academic research and the practical needs of tax administrations
The emphasis on tax gap measurement is particularly significant, as many African countries struggle with limited data on compliance levels and revenue leakages. Developing this expertise could directly improve collection efficiency.
Leadership Perspectives
ATAF Executive Secretary Mary Baine described the MoU as “a new phase of collaboration that is data-driven, research-focused, and policy-relevant,” underlining ATAF’s strategy to place evidence at the core of tax administration reforms.
UNU-WIDER Director Professor Kunal Sen noted that the partnership combines global research capacity with local policy realities, ensuring that Africa is not a passive recipient of international tax debates but an active shaper of solutions.
Looking Ahead
Running until 2028, the MoU provides stability and predictability in an area often affected by short-term donor cycles. It also aligns with broader trends such as the push for an inclusive global tax framework under the United Nations and Africa’s ambition to strengthen domestic resource mobilization as part of Agenda 2063.
By renewing their partnership, UNU-WIDER and ATAF are not only deepening technical cooperation but also contributing to Africa’s ability to finance its own development, reduce dependence on external aid, and build resilience against global economic shocks.
