Regional tax governance

Lesage, Dries; Lips, Wouter; Moskowitz, Eli James; Waris, Attiya

doi:10.4337/9781800373747.00018

Handbook of Regional Cooperation and Integration 2024

DOI: 10.4337/9781800373747.00018

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Regional tax governance

Dries Lesage,

Wouter Lips,

Eli James Moskowitz

et al.

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2024

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Decision-Making in a Proposed African Union Tax Governance Structure

Titus

2024

Emerging Globalities and Civilizational Perspectives

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It is well-established that the current international tax system is failing developing countries. At the same time, international tax rules are changing rapidly to keep up with the digital economy. In this paper, I argue that African countries should take this time of rapid change to create their own tax governance structure within the African Union (AU). The purpose of this paper is to apply such governance structure to a real-world pressing issue, namely, the taxation of the digital economy. I argue that when deciding on tax issues concerning the coordination of digital service taxes across Africa, regional economic communities (RECs) should work together with the African Tax Administration Forum (ATAF) and the AU to implement such policies coherently. Furthermore, when deciding on tax issues that require the taking of a common continental position, such as whether to adopt the OECD’s Pillar One proposal, I argue that the RECs should work closely with the AU, its organs, and ATAF to defend an African common position. In short, the taxation of the digital economy represents an opportunity for African countries. My proposed governance structure is one way in which Africa could make a lasting and improved change to the international tax system and how African countries participate in it.

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Decision-Making in a Proposed African Union Tax Governance Structure

Titus

2024

Emerging Globalities and Civilizational Perspectives

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Regional tax governance

Cited by 1 publication

References 5 publications

Decision-Making in a Proposed African Union Tax Governance Structure

Decision-Making in a Proposed African Union Tax Governance Structure

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