African Tax Administration Forum (ATAF) 2024 Environmental Tax Handbook

The ATAF Environmental Tax Handbook is a practical guide for policymakers seeking to use taxation as a tool for environmental protection and sustainable economic growth. It examines the limitations of traditional regulatory approaches and highlights the role of environmental fiscal reform in supporting responsible environmental practices. The handbook explores policy frameworks, best practice, and case studies that demonstrate how African countries can use tax instruments to address environmental challenges while promoting revenue generation. This handbook aims to provide policymakers with practical insights into the selection and implementation of environmental tax instruments tailored to the African context.

TaxDev researchers authored the following chapters:

• Chapter 2: The African Context - This chapter focuses on the African context, examining the role of environmental taxation in addressing the continent’s unique environmental and economic challenges.
• Chapter 7: Reforms to African Motoring Taxation - This chapter explores reforms to motoring taxation in Africa, focusing on how tax policies can address environmental concerns, improve transport infrastructure, and generate revenue.