Taxing Africa
Taxing Africa

Author: Mick Moore

Publisher: Bloomsbury Publishing

Published: 2018-07-15

Total Pages: 289

ISBN-13: 1783604557

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Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.

Tax Us If You Can
Tax Us If You Can

Author: Tax Justice Network-Africa

Publisher: Fahamu/Pambazuka

Published: 2011-10-20

Total Pages: 95

ISBN-13: 0857490427

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This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "

The East African Community
The East African Community

Author: Ms.Catherine McAuliffe

Publisher: International Monetary Fund

Published: 2012-11-14

Total Pages: 55

ISBN-13: 1475586310

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The East African Community (EAC) has been among the fastest growing regions in sub-Saharan Africa in the past decade or so. Nonetheless, the recent growth path will not be enough to achieve middle-income status and substantial poverty reduction by the end of the decade—the ambition of most countries in the region. This paper builds on methodologies established in the growth literature to identify a group of countries that achieved growth accelerations and sustained growth to use as benchmarks to evaluate the prospects, and potential constraints, for EAC countries to translate their recent growth upturn into sustained high growth. We find that EAC countries compare favorably to the group of sustained growth countries—macroeconomic and government stability, favorable business climate, and strong institutions—but important differences remain. EAC countries have a smaller share of exports, lower degree of financial deepening, lower levels of domestic savings, higher reliance on donor aid, and limited physical infrastructure and human capital. Policy choices to address some of these shortcomings could make a difference in whether the EAC follows the path of sustained growth or follows other countries where growth upturns later fizzled out.

Tax Reform in Uganda
Tax Reform in Uganda

Author: Dorothy Kwagala-Igaga

Publisher: Cambridge Scholars Publishing

Published: 2016-12-14

Total Pages: 270

ISBN-13: 1443857254

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In 1997, Uganda undertook extensive reforms in tax legislation. This had been preceded by the structural reforms in tax administration that saw the creation of the Uganda Revenue Authority in 1991. The aim of the far reaching reforms was to improve the tax system and increase its revenue productivity. This book demonstrates that the reforms were not as successful as anticipated and revenues have not improved in a sustained way. The revenue from direct taxes only contributes about 20% to the total revenue, well below the Sub-Saharan average of 40%. This has focused attention on the appropriateness of the reforms. The focus of the reforms on achieving efficiency did not sufficiently take into account the fundamental importance of equity within the system. As a result, the Income Tax Act 1997 embodies distortions and inequalities in the treatment of taxable income and taxpayers that have led to inefficiency in the system as a whole. The tax reforms also took a narrow technical view of the tax system. The book employs political economy and optimal theory to explain the weaknesses in the tax system. It is argued that the reforms, although well designed, were not likely to be successful given the timing and context of implementation. The multidisciplinary and functionalist approach of the book is helpful in highlighting the constraints in which tax design and tax reform is undertaken in Uganda. It is argued that the reforms we “blunted” by the manner of their formulation and context of implementation. Taxation is a socio-political issue and yet the IMF and World Bank which supported the reforms did not take into account the limited political will. The lack of consensus in policy formulation has weakened the socio-contract and allowed the government to blame external factors for the poor performance. The weaknesses in governance and corruption have had an impact on the tax system by encouraging tax avoidance and evasion among political elites as well as on activities in the informal sector.

The East African Community
The East African Community

Author: Jean-Marc Trouille

Publisher: Routledge

Published: 2021-05-24

Total Pages: 168

ISBN-13: 1000389774

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This book brings together African and European experts from a variety of disciplines to examine the origins and current state of the East African Community (EAC). Over the course of the book, the authors analyse the rich tapestry of intraregional relations in East Africa, the EAC’s similarities with the European Union and the future challenges faced by the organisation. Widely regarded as the most advanced and successful regional integration scheme in Africa, the EAC is an intergovernmental organisation consisting of Burundi, Kenya, Rwanda, Tanzania, and Uganda and, since 2016, South Sudan. It is the oldest among Africa’s regional economic communities, and among the continent’s most promising growth areas, with a long history of integration, punctuated by several false starts and traumas that have profoundly affected its body politics. When initially set up, the EAC model bore a striking resemblance to the process undergone by the European Union. Now, as the EAC continues to establish its own identity, this book argues that whilst Europe’s history may provide useful insights for EAC member states, the EAC experience could in turn also offer lessons for the European Union. Covering key dimensions such as integration, co-operation, development, trade and investments, this book highlights the intricate and complex relationships between East African states, and it will be of interest to researchers working on economic development, international relations, peace and security and African studies.

Economic Integration in Africa
Economic Integration in Africa

Author: Richard E. Mshomba

Publisher: Cambridge University Press

Published: 2019-05-16

Total Pages: 0

ISBN-13: 9781316637128

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In this work, Richard E. Mshomba offers an in-depth analysis of economic integration in Africa with a focus on the East African Community (EAC), arguably the most ambitious of all the regional economic blocs currently in existence in Africa. Economic Integration in Africa provides more than just an overview of regional economic blocs in Africa; it also offers a rich historical discussion on the birth and death of the first EAC starting with the onset of colonialism in the 1890s, and a systematic analysis of the birth, growth, and aspirations of the current EAC. Those objectives include forming a monetary union and eventually an East African political federation. This book also examines the African Union's aspirations for continent-wide integration as envisioned by the Abuja Treaty. Mshomba carefully argues that maturity of democracy and good governance in each country are prerequisites for the formation of a viable and sustainable East African federation and genuine continent-wide integration.