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    Tax Coordination and Tax Harmonisation Within the Regional Economic Communities in Africa

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    Tax Coordination and Tax Harmonisation Within the Regional Economic Communities in Africa (311.2Kb)
    Date
    2018-05-04
    Author
    Quak, Evert-jan
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    Impact
    Abstract
    Overall, this report concludes that member countries have pushed for coordination and harmonisation, mainly in the area of indirect taxation (VAT and excises). Only the WAEMU has legislatives in place to coordinate direct taxation, in particular on corporate income taxation (CIT), however, with limitations on tax incentives, as already expressed above. EAC has made some progress on coordinating direct taxation and limiting harmful tax competition.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13797
    Citation
    Quak, E. (2018) Tax Coordination and Tax Harmonisation Within the Regional Economic Communities in Africa. K4D Helpdesk Report. Brighton, UK: Institute of Development Studies.
    Is part of series
    K4D Helpdesk Report;
    Rights holder
    DFID
    Rights details
    https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/
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    • K4D [853]

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