Tax Incentives Governance for Tax Justice: A Toolkit for African Members of Parliament

Revenue leakages and erosion of the tax base remain major consequences of harmful tax incentives in Africa. To address this, Tax Justice Network Africa (TJNA) and the Africa Centre for People, Institutions and Society (ACEPIS) developed a toolkit to guide MPs on tax incentive governance. The toolkit highlights weak oversight, lobbying pressures, and transparency gaps while providing best practices and legislative recommendations. It urges MPs to strengthen oversight, ensure public participation, and align incentives with social and economic goals.