The EU Tax List Through the Experience of Three African Countries

The European Union (EU) list of non-cooperative jurisdictions for tax purposes, introduced in 2017, screens non-EU countries for alignment with OECD and EU tax standards to curb harmful tax competition. Non-compliance results in blacklisting, with significant reputational and economic consequences. This paper employs a qualitative empirical methodology to examine the experience and perceptions of Namibia, Mauritius, and Seychelles, exemplifying the challenges faced by developing countries in responding to externally imposed tax reforms. Among other trends, it identifies three compliance strategies – apparent, reluctant, and pre-emptive – reflecting semi-compliance driven by reputational concerns. Based on empirical findings, the paper exposes the EU list’s coercive nature and its disregard for developmental priorities, leading to unstable, short-term policy changes. Using a decolonizing lens, the paper interrogates issues of procedural and substantive fairness, arguing that, while the EU tax list aims to foster tax coordination, it reinforces global inequalities, hindering inclusive and equitable cooperation; it therefore risks marginalizing developing countries and undermining its own legitimacy in advancing global tax justice. The paper contributes new empirical data, proposes an analytical framework for assessing compliance responses, and offers recommendations for both (African) developing countries and the EU. It calls for a more equitable and collaborative model of the EU tax list for international tax governance.