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Effective Taxation In Africa: Confronting Systemic Vulnerability Through Inclusive Global Tax Governance, Okanga Ogbu Okanga, Lyla Latif
Effective Taxation In Africa: Confronting Systemic Vulnerability Through Inclusive Global Tax Governance, Okanga Ogbu Okanga, Lyla Latif
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Implicit within the African fiscal architecture are embedded vulnerabilities to exogenous factors which challenge their domestic revenue mobilization (DRM) strategies. These DRM challenges are attributable to asymmetrical power relationships that exist within the international tax regime (ITR). The rules governing international taxation have largely been devised by developed countries resonating their own economic purposes, resulting in a regressive relationship that overlooks African perspectives in the creation of tax norms. Consequently, policymaking, and scholarship have focused extensively on curbing these power asymmetries that have resulted in vulnerable African tax systems. Continental and domestic approaches are now aligned towards fostering reform of …