Effective Taxation in Africa: Confronting Systemic Vulnerability through Inclusive Global Tax Governance

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.
The paper advocates for effective participation in the tax rules making process; reform-oriented agenda setting;
and a deliberate materialization of outcomes that aim to strengthen tax revenue mobilization in developing countries (participation–agenda–outcomes).

https://www.researchgate.net/publication/359859080_Effective_Taxation_in_Africa_Confronting_Systemic_Vulnerability_through_Inclusive_Global_Tax_Governance