09:00 - 10:30
Room: Muirhead - Room 113
Stream: Transnational Corporations in Africa: Critical and Emancipatory appraisals
Chair/s:
Deniz Kellecioglu
Taxation of Transnational Corporations in Africa — a (r)evolutionary appraisal
Deniz Kellecioglu
United Nations Economic Commission for Africa, Addis Ababa

Transnational Corporations (TNCs) are important actors in driving economic inequalities around the world. In parallel, tax policy is an important instrument for economic distribution. This paper critically reviews data and literature on taxation of TNCs in African countries, and attempt to propose emancipatory, yet practical policy options to tax TNCs. The appraisal is based on research material from international organisations, including various civil society organisations working on tax issues, and scholarly papers on African countries, as well as primary source analyses. The findings suggest that TNCs are relatively under-taxed in African economies. Power asymmetries between TNCs vis-à-vis governments and people at large seem to be at the core of such outcomes. Often, the policy solutions; whether implemented or suggested, and whether domestic or international; are themselves part of the problems. Instead, based on various secondary literature and primary appraisals, it is suggested that African countries would do well by picking home-grown policies, especially ‘low-hanging fruits’ and indirect taxations; both of which are elaborated upon in the paper. Altogether, this combination of both problem-determination and solution-orientation is here labelled ‘(r)evolutionary appraisal’ and entails a mix of radical and progressive policy changes that are designed to context, optimally sequenced and dynamically enforced. The intention is to trigger a virtuous development cycle that enables countries to jump off the destructive race to the bottom, and instead embark on constructive policy paths towards the top.


Reference:
We-A53 Transnational Corp. 1-P-002
Presenter/s:
Deniz Kellecioglu
Presentation type:
Panel
Room:
Muirhead - Room 113
Chair/s:
Deniz Kellecioglu
Date:
Wednesday, 12 September
Time:
09:15 - 09:30
Session times:
09:00 - 10:30