Africa’s vast natural resource wealth offers significant opportuni-ties for financing sustainable development, yet fiscal deficits and rising public debt constrain many governments. Despite holding 30 percent of the world’s mineral reserves, the African continent strug-gles to translate resource wealth into equitable socio-economic gains for its citizens. Weak tax frameworks, generous tax incen-tives, aggressive tax avoidance, and illicit financial flows (IFFs) un-dermine revenue generation, contributing to persistent poverty and inequality.

African Centre for Tax and Economic Studies (ACTES), on behalf of Oxfam, carried out a Fair Tax Monitor (FTM) synthesis for Kenya and Mozambique reports focusing on the extractive sectors and with recommendations that extend to many countries in the sub-Saharan Africa. The synthesis study reviewed FTM reports for Kenya and Mozambique; reviewed relevant literature on fair and eq-uitable taxation for Africa's extractive sector; and leveraged in-sights from key informants and subject experts through question-naires and meetings.