How Appropriate Are Domestic Minimum Top-Up Taxes in Africa?

In this article, the author argues that concerns around a proliferation of domestic minimum top-up tax regimes in Africa may be exaggerated. Potential additional revenue collections from Pillar Two do not justify the required additional capacity investment. The primary focus, for Africa, should be to reassess preferential tax regimes.

Authors

Publication Details

Journal
Bulletin for international taxation
Published
2024-09-08
DOI
https://doi.org/10.59403/21e2yz7
Citations
1
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
1.13
Controls
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article

How Appropriate Are Domestic Minimum Top-Up Taxes in Africa?

O. Mollagee
1 citations
Bulletin for international taxation
Taxation and Compliance Studies
1.13
article

How Appropriate Are Domestic Minimum Top-Up Taxes in Africa?

O. Mollagee
article en
1 citations

Abstract

In this article, the author argues that concerns around a proliferation of domestic minimum top-up tax regimes in Africa may be exaggerated. Potential additional revenue collections from Pillar Two do not justify the required additional capacity investment. The primary focus, for Africa, should be to reassess preferential tax regimes.

Bulletin for international taxationVol. 78(9/10)
Openalex Percentile: Top 12%
Taxation and Compliance Studies
1.13
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