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经合组织:2025非洲税收统计报告:非洲税收分类体系中的共性与特性(中译版)(319页).pdf

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1、Revenue Statistics in Africa 2025Commonalities and Specificities across African Revenue Classifications1990-2023Revenue Statistics in Africa2025COMMONALITIES AND SPECIFICITIES ACROSS AFRICAN REVENUE CLASSIFICATIONS1990-2023This work is published under the responsibility of the Secretary-General of t

2、he OECD,the Chairperson of the AUC andthe Executive Secretary of ATAF.The opinions expressed and arguments employed herein do not necessarily reflectthe official views of the Member countries of the OECD or its Development Centre,or of the Member States of theAfrican Union or of ATAF.The names and r

3、epresentation of countries and territories used in this joint publication follow the practice of the OECD.This document,as well as any data and map included herein,are without prejudice to the status of or sovereignty overany territory,to the delimitation of international frontiers and boundaries an

4、d to the name of any territory,city or area.Please cite this publication as:OECD/AUC/ATAF(2025),Revenue Statistics in Africa 2025:Commonalities and Specificities across African Revenue Classifications,OECD Publishing,Paris,https:/doi.org/10.1787/8d3bf3af-en.ISBN 978-92-64-95285-0(print)ISBN 978-92-6

5、4-81202-4(PDF)ISBN 978-92-64-94913-3(HTML)Photo credits:Cover Peter Adams/Getty Images.Corrigenda to OECD publications may be found at:https:/www.oecd.org/en/publications/support/corrigenda.html.OECD/AUC/ATAF 2025 Attribution 4.0 International(CC BY 4.0)This work is made available under the Creative

6、 Commons Attribution 4.0 International licence.By using this work,you accept to be bound by the terms of this licence(https:/creativecommons.org/licenses/by/4.0/).Attribution you must cite the work.Translations you must cite the original work,identify changes to the original and add the following te

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根据《非洲税收统计2025》报告,以下为全文主要内容概括: 1. 2023年非洲平均税收与GDP之比为16.1%,较2022年上升0.5个百分点,主要受公司所得税收入增加推动。 2. 非洲国家间税收与GDP之比差异较大,从索马里的2.9%到突尼斯的34.0%。 3. 2013年至2023年间,非洲平均税收与GDP之比上升1.4个百分点,而拉美和加勒比地区及经合组织国家分别上升0.8个百分点和1.3个百分点。 4. 商品和服务税仍是非洲税收的主要来源,占2023年总税收的51.2%,其中增值税占26.6%。 5. 2023年非洲非税收入占GDP平均为5.9%,从冈比亚的0.5%到莱索托的33.8%。 6. 2013年至2023年间,非洲非税收入占GDP平均下降1.2个百分点,但自2017年以来占GDP比例保持稳定。
增长还是挑战? 非洲如何比较? 揭秘真相
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