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dc.contributor.authorQuak, Evert-jan
dc.coverage.spatialAfricaen
dc.date.accessioned2018-06-01T09:13:41Z
dc.date.available2018-06-01T09:13:41Z
dc.date.issued2018-05-04
dc.identifier.citationQuak, E. (2018) Tax Coordination and Tax Harmonisation Within the Regional Economic Communities in Africa. K4D Helpdesk Report. Brighton, UK: Institute of Development Studies.en
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13797
dc.description.abstractOverall, 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.en
dc.language.isoenen
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesK4D Helpdesk Report;
dc.rights.urihttps://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/en
dc.subjectDevelopment Policyen
dc.subjectEconomic Developmenten
dc.subjectFinanceen
dc.subjectPolitics and Poweren
dc.subjectTradeen
dc.titleTax Coordination and Tax Harmonisation Within the Regional Economic Communities in Africaen
dc.typeOtheren
dc.rights.holderDFIDen
dcterms.dateAccepted2018-05-04
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectK4Den
rioxxterms.versionNAen
rioxxterms.funder.project0986883a-6d0f-4bb8-9c46-5e0682934d65en


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  • K4D [937]
    K4D supports learning and the use of evidence to improve the impact of development policy and programmes. The programme is designed to assist the Foreign, Commonwealth and Development Office (FCDO) and other partners to be innovative and responsive to rapidly changing and complex development challenges.

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