By Danicius Kaihenneh Sengbeh*
In 2024, I wrote From Back-Benchers to Front Burners: The Rise of Women in Taxation1— a feature in ATAF Newsletter1 that captured the quiet revolution happening in Africa’s tax landscape. That piece spotlighted women’s growing visibility in tax administration, celebrated the mentorship power of the Liberia Women in Taxation Network (LIWIT), and amplified the cross-continental collaboration through the ATAF Women in Tax Network (AWITN). At the time, women were (and are still) rising, though many still sat in the shadows of male-dominated boardrooms. Fast forward one year. The narrative has somewhat changed — unquestionably dramatically.
On July 1, 2025, Mary Baine, a known name in the African tax landscape, officially took the helm as Executive Secretary of the African Tax Administration Forum (ATAF), becoming the first woman to ever occupy this influential role since the organization’s founding in 2009. This appointment is more than just a career milestone. It is a powerful symbol of transformation for ATAF, for Africa, and for women across the continent who dare to lead in spaces historically padlocked to them.
Yet, this historic moment comes against a backdrop of stubborn disparities. The ATAF African Tax Outlook (ATO) shows that in 2021, there were twice as many males as females in African tax administrations, compared to three times as many males in 2010. Although the gender gap may have narrowed, males still hold over 74% of executive positions in ATAF countries. A 2023 ATAF report confirmed this trend, noting that 76% of executive roles in revenue authorities across the continent were occupied by men. Out of ATAF’s 44 member countries, only 8 (just 18%) are led by female Commissioner Generals. For Mary to rise to ATAF’s top job, she had to break through a structure where women are still vastly underrepresented at decision-making levels.
“Mary Baine’s appointment reflects ATAF’s belief in strong, competent, and inclusive leadership,” said Nshimiyimana Fikiri, ATAF’s Communications Manager, in a press statement issued in June 2024. “Her vast experience, her understanding of Africa’s unique challenges, and her proven commitment to equitable tax systems make her the ideal person to lead the organization into its next chapter.”
From Kigali to the Continental Stage: A Proven Reformer
Mary Baine’s story is not just one of firsts. It is one of consistent, competent leadership that has reshaped institutions. Before today becoming ATAF’s top boss, she served diligently as Deputy Executive Secretary, where she led major policy dialogues, championed tax reforms, and pushed for inclusive practices across ATAF’s 44 member countries. Her leadership at ATAF saw the birth of the Women in Tax Network (AWITN) in 2021 — an initiative aimed at closing the gender gap in tax leadership.
But even before ATAF, Mary had already made her mark. As Commissioner General of the Rwanda Revenue Authority (being among the pioneers of Women CGs in Africa), she spearheaded ground-breaking reforms that boosted compliance, modernized tax systems, and elevated Rwanda as a model of tax efficiency in Africa. Before becoming RRA CG, Mary had grown through the ranks of the different tax departments over a 17-year period, reflecting a nuanced understanding of the complexities of tax systems, economic policy, and international cooperation. The combination of these expertise undoubtedly positioned her to tackle ATAF’s challenge before her recent appointment. Her experience extended beyond Rwanda; during and after her RRA tenure, she represented Africa in multilateral spaces — from the OECD to UN tax forums — where her voice became one of the continent’s most respected on international tax diplomacy. Now, she takes on her biggest stage yet.
In her own words, Mary underscored the weight of this new responsibility:
“Today, I officially assume the role of Executive Secretary of the African Tax Administration Forum with deep humility, a strong sense of responsibility, and a renewed determination to serve our continent through one of the most powerful levers of transformation — taxation.”
These words or Mary are not ceremonial; they are a call to action, infused with clarity, vision, and a determination to lead Africa’s tax institutions from the inside out.
Why Mary Baine’s Appointment Matters
Truth be told, taxation, like many sectors in Africa, has been a man’s world. A 2023 ATAF report showed that 76% of executive roles in African revenue authorities were held by men. In some countries, all-male leadership teams still make and implement policies that affect millions. While research shows that countries like Seychelles and Eswatini have achieved near gender parity, most are lagging. The ATO statistics reinforce this: even with progress since 2010, women remain outnumbered two-to-one across tax administrations and face a glaring imbalance at the very top, where fewer than one in five tax administrations are led by women.
Changing this narrative is among why the ATAF Annual Meetings in Kigali in December 2024 delved deep into tackling gender inequality in tax administration and sought ways to promote gender balance in tax policy and administration. As a show of strong commitment to gender equality in taxation, 14 African countries signed the AWITN pledge, committing to gender-sensitive tax policies and administration. All these point to the fact that there has been a glass wall stalling women’s advancement in tax leadership. However, Mary Baine’s rise to the top flips the script, and this is why it matters!
Her leadership shows that African women are not only qualified to lead in complex, high-stakes institutions, but they are needed. They bring critical perspectives that enhance fairness, improve compliance, and build trust in tax systems. One can argue, and let me do so, that an inclusive tax administration is not a favor to women; rather, it is a strategic advantage for countries looking to strengthen domestic resource mobilization with all hands on deck. It’s an investment with returns.
Mary’s appointment matters because it feels like a dream come true. It shows that when people push diligently toward a goal, they achieve it. Her advocacy has stood for years, marked by the founding of AWITN in 2021. Since 2002, Mary has consistently been a louder voice for gender inclusive taxation in Africa. Below are a few evidential quotes of her calm yet persistent advocacy for women to play a central role in taxation.
On March 7, 2023, in an International Women’s Day message, Mary argued:
“Gender sensitive tax policies are key because they widen the tax base, improve tax efficiency, and meet the cardinal principles of taxation. This International Women’s Day is the ideal time to promote gender equality with tax regimes that recognize and act on specific gender needs for equity. We can use our tax policies to close the gender gap and promote equity.”
She further stressed:
“Gender equality and empowerment is a priority for ATAF. Gender sensitive tax policies help us mobilize much needed revenue to support social programs which ease the strain of unpaid work and increase gender sensitive economic benefits.”
On September 6, 2023, at an ATAF/Women in Tax Network event titled Women in Tax: A Force for Change in Africa, Mary Baine remarked:
“It’s important for women to be in tax to ensure that the bigger part of society is compliant, to realize the public good, and to create policies that advantage women and avoid regressive tax.”
Speaking at an ATAF/ATI side event during the General Assembly on November 10, 2022, Mary emphasized:
“There is a growing importance of the link between taxation and gender equality, and the increasing need to mainstream the issue of gender equality into domestic resource mobilization through the development and adoption of progressive tax systems. Effective DRM can support inclusive and sustained economic growth. Being gender blind does not translate to being gender neutral. There are explicit and implicit biases which tend to disproportionately affect women.”
These moments reflect Mary’s resilience — her steady, unwavering push for change, never loud or confrontational, but persistent enough to turn conversations into action, even in an environment where women still make up a minority of the workforce and an even smaller share of executives.Her resilience is rooted not in optimism alone but in a career of tested reforms and transformative leadership. She is stepping into this moment (not as a token) but as a torchbearer of a vision that centers African expertise, innovation, and ownership.
More Than Symbolic: A Shift Toward Inclusive Taxation
This moment is not just about one woman. It is about the many women in tax — from Liberia to Lesotho — who are pushing boundaries, breaking silos, and demanding space in fiscal decision-making.
ATAF, under Baine’s leadership, is poised to deepen its commitment to gender-responsive tax policies — ones that consider how tax laws affect women differently, particularly in the informal sector. Mary’s new role is poised bring muscle to the AWITN Pledge signed last December by 14 countries, committing to inclusive tax systems. She will work to turn those signatures into action.
“This leadership transition is more than a change in office,” she said, after taking office. “It is a moment of opportunity. An opportunity to think boldly, act decisively, and work collectively toward the future of taxation in Africa.”
Her tone is not merely institutional, but revolutionary. She speaks not as a custodian of a status quo, but as a catalyst for deeper reform, drawing on her record and readiness to do the heavy lifting ahead.
Women Leading Africa’s Fiscal Future
This new era reminds us that gender diversity in leadership is not tokenism. It is undeniably a smart policy. Diverse leadership produces broader thinking, sharper solutions, and more inclusive outcomes. As more women like Mary Baine rise, they inspire a new generation of tax professionals. Young women would now know that there is space for them not only in the system but at the top of it.
We are witnessing a shift not only in in leadership, but also in mindsets. The empowerment of women in African tax leadership is not a side note in our development story. It is a headline. As I wrote somewhere else — and I mean it more now than ever — the rise of women in taxation is a pathway to a brighter future, and it is a journey that must be championed, celebrated, and expanded.
With Mary Baine now leading ATAF, the message resounds louder than ever: the future of taxation in Africa is somewhat inclusive, transformative, and, maybe, feminine. She is not just the first — she is a force. A force for equity. A force for excellence. A force for good. This is the kind of leadership she brings. One that is not just change at the top, but a movement that will ripple across corridors of tax power, policy tables, and institutional reforms.
And I’ll say this without blinking: this is not the moment to sit back and watch if she will succeed — she will. Mary Baine is built for this, seasoned for this, chosen for this. “Let us reaffirm our shared mission,” she urged, “and build tax systems that reflect the realities of our economies, protect Africa’s taxing rights, and elevate Africa’s voice in the global tax order.”
Africa must rise with Mary to take tax administration to new heights — fairer, smarter, stronger. This is not just her victory. It’s Africa’s.
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- See pages 15& 16 of ATAF Newsletter: https://mcusercontent.com/3037567062ef1c2075560a7fa/files/5036a347-874a-1830-c411-6195d0d32ee9/WEB_ATAF_NEWSLETTER_ndash_2024_ANNUAL_MEETINGS_SPECIAL_EDITION.pdf
- Danicius is the Manager for Communication, Media, and Public Affairs at the Liberia Revenue Authority, and Chair of the African Tax Media Network. You can reach him via WhatsApp on +231777586531 and dakasen1978@yahoo.com.
