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TitleDigital Taxation: can it contribute to more just resource mobilisation in post-pandemic reconstruction?
AuthorRaymond Onuoha and Alison Gillwald
SubjectDigital Taxation, resource mobilisation
Date of Publication2022
PublisherResearch ICT Africa
Number of Pages24
AbstractThe paper highlights how digitalisation and datafication has posed challenges for traditional tax revenue systems. However, the accelerated growth in digital services and e-commerce also presents new opportunities for Africa’s economy. The paper seeks to inform effective governance of global public goods from a developing country and regional lens, exploring the challenges and opportunities created by the digitalisation and datafication of Africa’s economy and the policy options for justly expanding the tax base for optimal state formation. Findings from the paper indicate that the stringent digital tax policies as currently applied on end-users within the continent – rather than the global platforms – as a means of appropriating location-specific rents within the digital economy, have the potential to lower affordability of online services as well as impede the fundamental human right of freedom of speech. While the paper is of the position that the emerging unilateral approaches to digital taxation in Africa can serve as a temporary gateway and a starting point to better grasp the value creation and capture dynamic of the digital economy, it has a significant disadvantage of risking a global impasse for global bilateral trade obligations.
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