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Crossref citation coverage: 1 / 1 publications (100.0%). Latest observation: 21 Oct 2026, 00:14 UTC. Means and percentages use records with known counts.

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JOURNAL ARTICLE

A discussion paper on international taxation and the allocation of taxing rights in Africa: challenges and opportunities

Queen Mpofu

International Journal of Business Ecosystem & Strategy · 2025

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This paper examines the current international taxation framework and its implications for African economies. The analysis highlights the economic consequences of the existing allocation of taxing rights, which often results in reduced revenue generation and exacerbated economic inequalities. The paper underscores the critical roles played by the African Union (AU) and the African Tax Administration Forum (ATAF) in advocating for fairer taxing rights for African countries. It also delves into potential technological and administrative solutions to enhance tax collection efficiency and effectiveness. A qualitative systematic literature review approach was adopted in the study. The findings reveal that the current allocation of taxing rights disproportionately favours residence countries, hindering African nation's ability to generate adequate tax revenues. This, in turn, impedes investments in essential public services and infrastructure. The paper emphasises the importance of equitable tax reforms, advocating for a reallocation of taxing rights that ensures a fairer distribution of tax revenues. Strengthening the capacities of tax administrations and investing in advanced technology for tax collection are also identified as crucial steps to improve the efficiency and fairness of the tax system. Key recommendations for policymakers include actively participating in international tax reform initiatives, advocating for source-based taxation, and fostering regional co-operation to enhance tax governance. Specific policy reforms suggested include implementing digital services taxes, enforcing anti-avoidance rules, and improving transfer pricing regulations. The paper concludes by calling for further research on the impact of specific tax policy reforms, the effectiveness of technological solutions, and the role of regional bodies in promoting equitable tax practices. These insights aim to contribute to the ongoing discourse on international taxation and support sustainable economic development in Africa.

DOI 10.36096/ijbes.v7i1.6581 Crossref citations1 OpenAlex citations