Project Title: Tax Data Infrastructure Needs Assessment

Executive Summary
Tax data can aid efforts of revenue administrations to identify sources of revenue leakages. Such possibility depends on the quality of tax data, including its reliability, completeness, and currency, which can be guaranteed through high level data infrastructure capability. The study employed exploratory research design to assess the capability of data infrastructure of revenue administrations in West Africa with a view to identifying insights for improvement in domestic revenue mobilisation. The study is premised on the understanding that revenue leakages take various forms and could be minimised in environments with limited institutional capacity when strategic investments are made to improve data quality, data matching, and data usage.