Agbo, Elias Igwebuike (2020) AGGRESSIVE TAX PLANNING INAFRICA. International Research Journal of Human Resource and Social Sciences, 7 (8). pp. 48-67. ISSN (2349-4085
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Abstract
Quite often, developing nations are confronted with the challenge of designing tax policies which can ensure tax fairness and provide taxes that are easy to pay and easy to collect. They strive to establish such fiscal regimes that are reasonably transparent and visible, protect economic competiveness and, as much as possible, base taxes on the benefits received within their political and economic contexts. Nevertheless, many multinational corporations have often engaged in tax avoidance schemes that tend to undercut the tax revenues accruable to their host countries, using aggressive tax planning. The aim of this paper is to review and provide an update on the effect of aggressive tax planning on revenue mobilization in the African continent. This study reveals that, in spite of the recent achievements made to tackle this menace, its effect on the economies of African countries is still significant. It recommends that more international organizations should involve African countries in the Base Erosion Profit Shifting project as they are the worst victims of such activities.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Management and Social Sciences |
| Depositing User: | mrs chioma hannah |
| Date Deposited: | 04 Oct 2021 07:35 |
| Last Modified: | 04 Oct 2021 07:35 |
| URI: | http://eprints.gouni.edu.ng/id/eprint/3180 |
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