From data to policy: Building Africa’s evidence ecosystem for better tax reform

KUALA LUMPUR, 19 AUGUST 2026 —

Workshop in Accra Highlights Urgent Need for Data-Driven Tax Reforms in Africa

The Administrative Data and Tax Policy Analysis Workshop (11–12 June 2026) brought together tax administrators, researchers, and policymakers to address Africa’s evolving financing challenges. Foreign aid to the continent fell by an estimated 26% in 2025, while sovereign debt interest payments consumed 27.5% of government revenue in 2024—the highest share in over a decade—according to Afreximbank.

With bilateral aid declining and debt servicing costs rising, African nations are prioritising domestic revenue generation to sustain public spending and long-term development.

The workshop, organised by the Tax Justice Network in partnership with the Ghana Revenue Authority, International Growth Centre, and Skatterforsk, focused on transforming administrative tax data into actionable evidence for policy design. Key themes included taxing small firms, combating profit shifting by multinationals, and improving tax administration through risk-based audits and compliance strategies.

Researchers from Ghana, Kenya, Nigeria, South Africa, Rwanda, Eswatini, and Zambia presented findings on how administrative data can help governments evaluate reforms, detect revenue leaks, and design fairer tax systems.

Malaysia’s Market Impact: Lessons in Data-Driven Tax Policy

While the workshop centred on African tax systems, its emphasis on administrative data utilisation holds relevance for Malaysia’s own revenue strategies. Like African nations, Malaysia faces pressures to optimise tax collection amid global economic shifts. The Inland Revenue Board of Malaysia (IRBM) has increasingly leveraged data analytics to enhance compliance, though challenges remain in integrating fragmented datasets and addressing cross-border tax avoidance.

The workshop’s focus on profit shifting detection—using corporate tax returns and customs data—mirrors Malaysia’s efforts to combat tax base erosion, particularly in sectors with high multinational activity. The discussion on simplified tax regimes for small businesses aligns with Malaysia’s Micro, Small and Medium Enterprises (MSMEs) tax incentives, though further research could refine compliance thresholds to balance revenue collection and business growth.

Sector and Company Specifics: Collaboration as a Key Driver

The workshop highlighted the need for institutional collaboration between revenue authorities, academia, and policymakers. The Tax Justice Network’s Admin Data for Tax Justice Initiative, launched in December 2025, aims to expand secure researcher access to tax data across Africa. This model could inspire similar public-private partnerships in Malaysia, where tax policy research often relies on limited data access.

Key stakeholders, including World Bank’s Global Lead for Tax Data Analytics Anne Brockmeyer and University of Ghana’s Abdallah Ali-Nakyea, stressed that evidence-based policymaking requires long-term investment in data infrastructure and research capacity. The workshop’s recurring theme—better evidence leads to better policy—underscores the importance of institutionalising data-sharing mechanisms rather than relying on ad-hoc studies.

Outlook: Building Sustainable Tax Systems Through Evidence

The Accra workshop marks a step toward Africa’s annual forum for evidence-based tax policy, with plans for a 2027 edition. For Malaysia, the discussions offer insights into data-driven tax administration, particularly in combating informal sector evasion and digital economy taxation. Strengthening collaboration between IRBM, local universities, and international partners could enhance Malaysia’s tax policy resilience amid global reforms, such as the proposed UN Framework Convention on International Tax Cooperation.

The broader takeaway is clear: sustainable domestic revenue mobilisation depends on evidence ecosystems. Whether through expanded data access, cross-border research initiatives, or institutional partnerships, the workshop signals a shift toward tax systems designed with real-world data—not assumptions. For African nations and Malaysia alike, the path forward requires investment, collaboration, and a commitment to turning data into policy impact.

Details not yet available on Malaysia’s direct participation in the initiative. For inquiries on the Admin Data for Tax Justice Initiative, contact: [email protected].