Missed Taxation Opportunities to Improve Investment in Children in Africa Case analysis of Kenya, Sierra Leone and Zambia

This publication examines the missed taxation opportunities in Kenya, Sierra Leone, and Zambia and their impact on investment in children. Despite economic growth, these countries have failed to fully utilize taxation as a sustainable source of government revenue for child-focused sectors. Internal and external challenges, such as corruption, inefficient tax collection systems, and a limited tax base, have led to substantial revenue losses. The study highlights the potential benefits of equitable taxation, emphasizing the need for political will and effective resource allocation to prioritize children's rights. It offers recommendations to improve tax morale, review incentives, enhance transparency, broaden the tax base, and combat corruption. Additionally, it suggests international support for strengthening tax systems and regional cooperation.