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K4D Helpdesk Report

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

Published on 4 May 2018

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.

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Quak, E. (2018) Tax Coordination and Tax Harmonisation Within the Regional Economic Communities in Africa. K4D Helpdesk Report. Brighton, UK: Institute of Development Studies.

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Image of Evert-jan Quak
Evert-jan Quak

Research Officer

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published by
Institute of Development Studies
authors
Quak, Evert-Jan
language
English

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