Showing 36-47 of 346 publications

Review of Tax Treaty Practices and Policy Framework in Africa

by Catherine Ngina Mutava

Tax treaties are agreements through which two countries agree to assign and restrict taxing rights on economic activities that span both countries. They were traditionally concluded mainly to avoid double taxation and create a favourable investment climate. However, in recent years, tax treaties concluded by sub-Saharan African countries – with OECD countries in particular –…

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June 2020

The Taxation of the Digitalised Economy: An African Study

by Mustapha Ndajiwo

The advent of digitalised business models has considerable potential to improve trade in Africa, however, it has greatly exacerbated the two central challenges of international tax. The first challenge is the definition of taxable presence, and the second is the allocation of business profits of multinational enterprises (MNEs) among the different jurisdictions where they operate….

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Gender and Tax Policies in the Global South

by Anuradha Joshi, Jalia Kangave & Vanessa van den Boogaard

There is a limited, but growing body of literature on the gender effects of taxation. Most of the studies are from the global north and relate to details of direct personal income tax policies and indirect taxes with a small but growing body of work focused in the Global South, primarily exploring indirect, small, and…

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May 2020

De-Linking Tobacco Taxation and Illicit Trade in Africa

by Max Gallien

Smoking tobacco has been much less common traditionally in Africa than in Europe or North America. But this is changing. As Africa has become a growth market for the tobacco industry, adverse health effects are increasingly visible. While increasing tobacco taxation has been shown as the most effective policy tool in curbing tobacco consumption, many…

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Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries

by Solomon Rukundo

The rapid growth of the digital economy in many African countries poses serious challenges to traditional tax regimes. Revenue authorities must protect their revenue base without hindering the development and use of new technologies or the business community’s involvement in the e-marketplace. Two international taxation rules pose a challenge to taxing the global digital economy….

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Active Ghosts: Nil-filing in Rwanda

by Giulia Mascagni, Fabrizio Santoro, Denis Mukama, John Karangwa & Napthal Hakizimana

Nil-filing refers to taxpayers who report zero on all fields of their tax declaration. It is a largely ignored phenomenon in the tax literature, despite being well known to tax administrators. There is almost no evidence on the characteristics of nil-filers and the reasons for their apparently puzzling behaviour. This paper sheds light on this…

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March 2020

Mining Taxation in Africa: What Recent Evolution in 2018?

by Yannick Bouterige, Céline de Quatrebarbes & Bertrand Laporte

The extractive sector is of primary importance to African states. Of the 54 countries on the continent, 20 are considered by the International Monetary Fund (IMF) to be rich in natural resources. These are countries whose natural resources account for more than 25 per cent of total exports. All are sub-Saharan African countries: seven export…

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Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis

by Neil McCulloch, Tom Moerenhout & Joonseok Yang

Fuel subsidies in Nigeria are enormous. At last estimate, the state subsidises gasoline to the tune of USD 3.9 billion — almost double the entire health budget. Subsidies exist because the government fixes the price of gasoline for consumers below the international price and uses government resources to pay for the difference. They were first…

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Taxation of Self-Employed Professionals in Africa: Three Lessons from a Kenyan Case Study

by Daisy Ogembo

We currently know very little about the taxation of professionals in Africa – scholarly work on this group of taxpayers is scant. The little research that does exist is located within the literature on the taxation of the ‘hard-to-tax’, a term in tax evasion literature that refers to farmers, small and medium-sized enterprises, and professionals….

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February 2020

Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study

by Kenneth Amaeshi, Bongo Adi & Godson Ikiebey

This study explores how small business owners talk about their tax responsibility, especially in non-enabling institutional contexts. It identifies two main types of tax responsibility discourses amongst these business owners: (1) duty-based and (2) rights-based. The duty-based talks see taxation primarily as the citizens’ responsibility to governments, which should always be fulfilled unconditionally, while rights-based…

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January 2020

Corporate Tax Negotiations at the OECD: What’s at Stake for Developing Countries in 2020?

by Martin Hearson

We could be in the midst of the biggest change to the way multinational companies are taxed in decades. In January 2019, over 130 developed and developing countries committed to ‘go beyond’ some of the fundamental principles that have underpinned cooperation on corporate taxation for a century (OECD 2019a). They opened negotiations to redistribute ‘taxing…

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