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According to Ernst & Young's 2011 Africa Attractiveness Survey, three of the highest ranked key concerns highlighted by investors as barriers to investment in Africa were political instability, corruption and weak security.

Monique van Herksen, a tax controversy leader, said that it took considerable resources to tackle tax evasion. However, it was important to consider what exactly was considered a fair share of tax. She pointed out the difficulty that was experienced in Africa in particular in getting owed amounts back from revenue authorities.

"There is a need for authorities to reduce the pain of taxation" said Van Herksen. When the process was streamlined and made efficient, it reduced the margin for errors to be made. "A study found that Sweden had a requirement for taxes to be paid twice a year. In contrast, the Ivory Coast's requirement was 64 times." She said that such processes simply had to be better handled.

"Government needs to make it easier for business to be conducted within its bounds to attract foreign direct investment," according to Van Herksen. She said dealing with VAT refund issues was ultimately an extremely high cost to business.

"There are admirable initiatives to combat tax evasion and to ensure tax compliance through organisations such as ATAF (African Tax Administration Forum), however there should be moves to ensure that good tax-payers receive just treatment as well."