This article examines Tax Progressivity and Redistribution in Low-Income African Countries: Fiscal Dimensions and Revenue Implications with a focused emphasis on Guinea within the field of African Studies. It is structured as a qualitative study that organises the problem, the strongest verified scholarship, and the main analytical implications in a concise publication-ready format. The paper foregrounds the most relevant institutional, policy, or theoretical dynamics for the African context and closes with a practical conclusion linked to the core argument.