Overall, this report concludes that member countries have pushed for coordination and harmonisation, mainly in the area of indirect taxation (VAT and excises). Only the West African Economic and Monetary Union (WAEMU) has legislatives in place to coordinate direct taxation, in particular on corporate income taxation, however, with limitations on tax incentives, as already expressed above. East Africa Community (EAC) has made some progress on coordinating direct taxation and limiting harmful tax competition.
K4D helpdesk reports provide summaries of current research, evidence and lessons learned. This report was commissioned by the UK Department for International Development
Quak, E. (2018) Tax Coordination and Tax Harmonisation Within the Regional Economic Communities in Africa. K4D Helpdesk Report. Brighton, UK: Institute of Development Studies.