Domestic Resource Mobilization: Fighting Against .
Domestic ResourceMobilization: FightingAgainst Corruption andIllicit Financial Flows2019
This work is a product of the staff of the Department of Economic Affairs of the African UnionCommission with external contributions from AU Member States and continental and internationalorganizations.The opinions expressed and arguments employed herein do not necessarily reflect the officialviews of the African Union Commission and external organizations. The accuracy of the dataincluded is not guaranteed by the African Union Commission.The designations employed, colors, maps, data and the presentation of material in this documentdo not imply the expression of any opinion or judgment on the part of the AUC concerning thelegal status of any territory or concerning the delimitations of its boundaries.Citation:African Union Commission (2019). Domestic Resource Mobilization: Fighting against Corruption and Illicit FinancialFlows. AUC Publishing, Addis Ababa.African Union CommissionPO Box 3243Roosevelt Street (Old Airport Area), W21K19,Addis Ababa, Ethiopia 2019 African Union CommissionElectronic English: ISBN 978-92-95104-67-9
Domestic ResourceMobilization: Fightingagainst Corruption andIllicit Financial Flows2019African Union Commission
Table of ContentsList of Figures .4List of Tables .5Abbreviations .6Foreword.11Tribute to Dr. René N’Guettia Kouassi.12Acknowledgments .13Executive Summary.14Finding Solutions to Illicit Financial Flows in Africa and Ways to Mobilize DomesticResources.14IFFs: The What, the How and the Where in Africa.14IFFs: Their Effects.15Where Do the Remedies Lie?.15Way Forward.17Chapter I. Illicit Financial Flows in Africa: An Overview .181.1. Introduction .181.2. Resource Mobilization in Africa and Impacts of Financial Flows .191.3. Illicit Financial Flows in Africa.201.4. Corruption and Governance in Africa.261.5. Conclusion and Recommendations .31Chapter II. Taxation and Domestic Resource Mobilization.342.1. Introduction.342.2. Structural Factors Affecting Tax Effort and Potential.472.3. Lessons from Successful Revenue Mobilization Episodes.502.4. Conclusion and Policy Implications.56Chapter III. Policies for Fighting Illicit Financial Flows in Africa: The Centrality of Capacity Development.623.1. Introduction .623.2. Illicit Financial Flows: Understanding the Facts and Figures for Effective Policy-making.633.3. Policy Options to Combat IFFs in Africa.683.4. Selected Country Initiatives to Curb IFFs.703.5. Proposed Actionable Recommendations .73Chapter IV. Illicit Financial Flows in Africa: How can Governments Respond?.764.1. IFFs in Africa are Diverse and Require Tailored Responses.774.2. Policy implications for African Governments, Regional Institutions andDevelopment Partners.92Chapter V. Stemming Illicit Financial Flows in Africa: Lessons Learned from Asia .995.1. Introduction.995.2. Case Studies from the Region .1035.3. Role of Financial Institutions.1115.4. Efforts by International Organizations and Donors.1125.5. Conclusion and Recommendations.113Chapter VI. The Role of South-South Cooperation in Combating Illicit Financial Flows.1196.1. Key Dimensions of Illicit Financial Flows .1196.2. South-South Cooperation .1206.3. Reforming the Global Tax System.1216.4. Stemming IFFs through SSC.1246.5. Conclusion and Recommendations.1262African UnionDomestic Resource Mobilization: Fighting against Corruption and Illicit Financial Flows 2019
Chapter VII. Experience of Selected African Peer Review Mechanism: Reviewed Countriesin Fighting Corruption and Illicit Financial Flows.1287.1. Introduction.1287.2. Link between the APRM Questionnaire, Corruption and IFFs .1297.3. Overview of APRM Country Review Report Findings.1317.4. Selected APRM Reviewed Country Experiences in Fighting Corruption and IFFs .1327.5. Conclusion and Recommendations.137Experiences from Member States in Mobilizing Domestic Resources: FightingCorruption and Illicit Financial FlowsChapter VIII. The Case of Mauritius .1408.1. Background .1408.2. Measures Adopted by Mauritius to Combat Corruption, Money Launderingand the Financing of Terrorism .1408.3. Measures to Ensure Transparency.1438.4. International Cooperation .1458.5. Conclusion and Recommendations.151Chapter IX. The Case of Uganda .1539.1. Why Combating IFFs from Africa is Key.1549.2. Conclusion and Recommendations.155Chapter X. The Case of Algeria.15710.1. At the Legislative and Regulatory Level.15710.2. At Institutional Level.15810.3. Through Capacity Building.15810.4. Though Monitoring and Control.15910.5. In the Area of International Cooperation.159Chapter XI. The Case of Cameroon .16011.1. Introduction.16011.2. Corruption and Illicit Financial Flows as Social Facts.16011.3. Cameroon Experience in Combating Corruption and IFFs.16211.4. Some Lines of Action to Contain Corruption and IFFs.16611.5. Conclusion and Recommendations.168Chapter XII. The Case of Burkina Faso.17112.1. The Institutional and Procedural Dynamism of the Anti-Corruption Fight inBurkina Faso.17112.2. Anti-Fraud and Tax Evasion Mechanisms.17312.3. Experience of the General Inspectorate of Finance in Combating Corruption.17512.4. CENTIF Contribution to Combating Corruption and IFFs.17712.5. Contribution of the DGCCOOP in Combating Corruption and IFFs.17812.6. Contribution of the DGD.17812.7. DGI: Mobilization of Internal Resources and Fight against Fraud .181Chapter XIII. The Case of Morocco .18813.1. Concretization of Initiatives through the Implementation of ConstitutionalArrangements .18813.2. Measures Taken in the Area of Governance.18913.3. Implementation of International Conventions.189Chapter XIV. The Case of Benin.19014.1. Policies Implemented in the Fight against Corruption in Benin.19014.2. Implementation Approach.19314.3. Results from the Fight against Corruption in Benin.19614.4. Difficulties Encountered.197Domestic Resource Mobilization: Fighting against Corruption and Illicit Financial Flows 2019African Union3
List of Figures1.1: Evolution of IFFs and GDP.211.2: IFFs around the World by Region.221.3: Evolution of IFFs in Africa by Geographical Region.231.4: Distribution of IFFs in the World and in sub-Saharan Africa.231.5: IFFs per Country and Heterogeneity Per Zone.241.6: IFFs, % in Trade, Averaged over the 2005–2014 Period.251.7: IFFs, % of Trade, 2014.251.8: Composition of IFFs.261.9: Corruption and Public Management in Countries and Regions.281.10: Corruption, Public Management and Economic Performance.29A1.1: Corruption and Governance of the Road Transport in West Africa.332.1: Change in Revenue Excluding Grants, Percent of GDP, Median, 1995–2016.362.2: Total Revenue Excluding Grants to GDP, Median, 2016.362.3: Tax Revenue to GDP, Median, 2016.362.4: Total Revenue (Percent of GDP).372.5: Total Revenue (Percent of GDP).372.6: Non-resource Revenue (Percent of Non-resource GDP).372.7: Africa: Tax Revenue to GDP Ratio.382.8: Africa: Tax-to-GDP Ratio.382.9: Africa: Sources of Revenue, Percent of GDP.392.10: Africa: Decomposition of Revenue to GDP, 2016, Percent.392.11: Africa: Revenue to GDP, Oil Exporting Economies, Median.402.12. Africa: Non-resource Revenue to GDP, Fragile and Non-fragile States, Median.402.13: Africa: Personal Income Tax Rate, Average Top Rate, 2000–2016.412.14: Africa: Corporate Income Tax Rate, Average Top Rate, 2000–2016.412.15: Africa: PIT Threshold Relative to Per Capita GDP, 2016 or Latest Available.422.16: Africa: CIT Productivity and CIT to GDP, 2016 or Latest.422.17: CIT Productivity, Percent, Average.432.18: VAT C-Efficiency, Percent, Average.432.19: Africa: VAT C-Efficiency, 2016 or Latest Available.432.20: Africa: VAT Thresholds Relative to Per Capita GDP, 2016 or Latest Available.442.21: Excise Taxes as a Share of GDP, 2015, Average.452.22: Africa: Excise Taxes as Share of GDP, 2015 or Latest Available.462.23. Custom Taxes as a Share of GDP and Total Taxes, 2015.472.24: Tax effort, in percent of GDP.482.25: Africa: Tax Frontier and Gap, Percent of GDP.492.26: Non-African Countries: Tax Frontier and Gap, Percent of GDP.492.27: Africa: Tax Ratio and Tax Frontiers, Percent of GDP, 2015.492.28: Tax Potential for Low Tax Revenue Countries, Percent of GDP.502.29: Africa: Revenue Mobilization Episodes, Non-resource Revenue toNon-resource GDP.512.30: Africa: Revenue Mobilization Episodes, Non-resource Revenue to Non-resourceGDP Ratio.513.1: IFFs from Africa, Cumulative 2004–2013 (in Millions of USD, Nominal).643.2: Key Actors Involved in Fighting IFFs.694.1: Corruption Risks of Cross-cutting Relevance across the Extractive Value Chain.814.2: Dynamism of Crime.874.3: OECD Oslo Dialogue.874.4: Cumulative Increases in Tax Collection across the World.904African UnionDomestic Resource Mobilization: Fighting against Corruption and Illicit Financial Flows 2019
4.5: Change in Tax-to-GDP Ratios between 2015 and 2016 (Percentage Points of GDP).914.6: Tax Structure, Africa (21) Average as Percentage of Total Tax Revenue andPercentage of GDP, 2000 and 2016.92A3.1: Breakdown of Shares of Regional Financial Flows to Africa, 2014–2016.985.1: Channels of Illicit Financial Flows.102List of Tables2.1: African Revenue Mobilization Episodes.522.2: African Revenue Mobilization Episodes: Timeline of Tax Policy andAdministrative Reforms.53A2.1: Estimates of African Countries’ Tax Frontier, Percent of GDP.593.1: IFFs from Developing Countries, 2004–2013 (in Millions of USD, Nominal).633.2: Drivers of IFFs.653.3: Centers of Powers in Revenue Governance: Country Cases Examples .694.1: Summary of Selected International Instruments Governing Illicit Trade.794.2: FATF Categories, Sub-categories and Recommendations.844.3: Trade-offs and Synergies in Relation to IFFs.93A4.1: Foreign and Domestic Financial Flows and Tax Revenues to Africa(Current USD, billion), 2010–2016.98A4.2: Financial Flows and Tax Revenues to African Regions, 2014–2016.
Domestic Resource Mobilization: Fighting against Corruption and Illicit Finan
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23. Sharma, P. D. [1991] : The Fungi (Rastogi & Co. Meerut) 24. Vasishta, B. R. [1990] : Fungi (S. Chand & Co. New Delhi) 25. Sharma, O. P. : Fungi (TMH)
