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

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.