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It has long been debated whether Africa’s lack of growth is best explained by the continent’s exploitation by the global system, or by internal failures of domestic political leadership, and taxation is no different. Some point to a global economic system that undermines Africa’s tax collection through tax havens and evasion by multinational firms and wealthy individuals. Meanwhile, others highlight domestic barriers to effective taxation that are rooted in corruption and the unwillingness or inability of political leaders to take necessary action. Written by leading international experts, Taxing Africa moves beyond this polarizing debate, arguing that substantial cultural and political change must come from within African countries themselves. From tackling the collusion of elites with international corporations to enhancing local democratic governance, the book examines the potential for reform, and how it may become a springboard for broader development gains.
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