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
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
Mick Moore is a Professorial Fellow at the Institute of Development Studies; and CEO of the International Centre for Tax and Development. Wilson Prichard is an Associate Professor at the Munk School of Global Affairs and in the Department of Political Science at the University of Toronto, Research Fellow at the Institute of Development Studies and Research Director at the International Centre for Tax and Development. Odd-Helge Fjeldstad is Research Professor at Chr. Michelsen Institute, Bergen, Norway, Extraordinary Professor at the African Tax Institute, University of Pretoria, and Senior Fellow at the International Centre for Tax and Development.
1. Why Does Tax Matter? 2. A New Tax Era in Africa? 3. Is Africa the Victim of Global Forces? 4. What Can Africa Do in the Face of International Tax Challenges? 5. Extractives and Extraction: Taxing Oil, Gas and Minerals 6. Taxing at National Level: Rising to the Challenge? 7. Small Taxes and Large Burdens: Informal and Subnational Revenues 8. Does Taxation Lead to Improved Governance? 9. The Way Forward