التفاصيل البيبلوغرافية
| العنوان: |
The digital tax reform for Africa: customised or one-size-fits-all approach? |
| المؤلفون: |
Milogolov, Nikolai1,2 milogolov-ns@ranepa.ru, Berberov, Azamat3,4 |
| المصدر: |
International Review of Law, Computers & Technology. Mar2022, Vol. 36 Issue 1, p28-47. 20p. 6 Charts, 1 Graph. |
| مصطلحات موضوعية: |
*TAXATION, *FISCAL policy, *TAX reform |
| مصطلحات جغرافية: |
AFRICA |
| الشركة/الكيان: |
ORGANISATION for Economic Co-operation & Development |
| مستخلص: |
We employ analytical, case study and economic analysis approaches to explore trends and potential outcomes of tax policy reforms addressing challenges of digital business transformation in Africa. We find the striking level of differences among the twenty-six examined African countries, in both their positions in global and regional economy, and in digital capacities of states and their tax administrations. The potential outcome of the discussion of multilateral reform at the Organisation for Economic Cooperation and Development (OECD) global governance level and unilateral reforms such as digital services taxes and its implications for African states are discussed in this context. Tax policy proposals are suggested for delineated groups of African states based on the idea of narrowly targeted digitally related policy for the leaders and broad cooperation between all the African states. Such an approach can ensure the economic potential of multilateral cooperation among developing countries and defend their economic and fiscal interests at the global tax governance level. [ABSTRACT FROM AUTHOR] |
|
Copyright of International Review of Law, Computers & Technology is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) |
| قاعدة البيانات: |
Business Source Index |
