The Evolving ‘Thunder’: The Challenges Around Imposing the Digital Tax in Developing African Countries

This paper addresses the challenges of taxing the digital economy. It promotes digital taxation to reign in the digital economy as part of a state’s taxable base and economic structure. It supports the redefinition of the tax rules governing traditional businesses to include the taxable features of the digital economy. The paper advocates for unilateral tax measures to enable developing African states capture the digitally enabled movement of money.
https://www.researchgate.net/publication/348426591_The_Evolving_%27Thunder%27_The_Challenges_Around_Imposing_the_Digital_Tax_in_Developing_African_Countries