EATGN is pleased to share new publications and multimedia resources to build knowledge, change attitudes, impart skills, improve practice, and provide awareness on domestic revenue mobilization (DRM) issues within public finance.
New Publications on Tax
Delays by Ratification: Examining Regional Harmonization of the East African Community (EAC) Double Taxation Agreement
One of the tools most used in tax harmonization is the signing of DTAs. The purpose a DTA is to help two countries minimize instances of double taxation that may arise from existing overlapping tax laws. This discussion paper will attempt to identify some of the key issues that arise out of the ratification process of the EAC double tax agreement and why the EAC member states ought to ratify the tax agreement as one step towards attaining tax harmonization. It also suggests several recommendations that can be adopted to make the model DTA an effective tool for tax harmonization tool.
Beneficial Ownership Laws Under the Kigali International Financial Centre
In recent years, there have been increased efforts to set up International Financial Centres (IFCs) in Africa as a means of attracting foreign investment. In East Africa, two IFCs have been established, namely the Kigali International Financial Centre (KIFC) and the Nairobi International Financial Centre (NIFC). This policy brief will focus on the KIFC, which has been hailed as one of the IFCs likely to become a significant African business facilitator in the next 2 to 3 years. It looks at potential areas of concern and provides recommendations to the Rwandan authorities to seal any loopholes for illicit financial activities.
Op-Ed
- CURRENT BUDGET LOSSES: Kenya should critically assess the foregone revenues in tax incentives
Multimedia
- Tax Incentives
- DEFINITIONS – What is a tax waiver/incentive?
- AWARENESS ON TAX INCENTIVES – Are you aware that the government loses tax revenues by offering tax waivers/incentives to certain individuals and businesses?
- SPECIAL TAX BENEFITS – Do you think the benefits of export processing zones (EPZs) and special economic zones (SEZs) outweigh the amount of taxes that the government forgoes by issuing special tax treatments in such zones?
- FAIR REVENUE COLLECTION – Are tax incentives/waivers fair?
- ACCOUNTABILITY BY BENEFICIARIES – Which organisations do you think benefit from tax waivers/incentives? Are the beneficiaries of these tax expenditures (waivers) held accountable to requirements they are supposed to meet?
- Gender
- UNPAID CARE WORK – Is unpaid care work (Domestic chores etc.) a burden with heavy implications on women requiring tax interventions or waives?
- WOMEN’S INCLUSION IN DECISIONMAKING – Do you think women are excluded from public participation and decision-making spaces on processes concerning tax collection, allocation, expenditure, and accountability for domestic resources?
- UNDESTANDING TAX BURDENS – Are current taxes having a heavier bearing on women than men?
- KNOWLEDGE OF TAX FRAMEWORKS – Do you know of the existence of laws that guide the issuance of tax incentives/waivers? If yes, what are they? Is there a framework used to award tax incentives/waivers?
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