ILOMATAILOMATA

Ilomata International Journal of Tax and AccountingIlomata International Journal of Tax and Accounting

Harmonizing corporate income tax (CIT) is a key focus in debates on economic integration. While there is no consensus on the best CIT system for various economic integrations, including the African Union (AU), this study aims to determine the optimal tax system for CIT harmonization in the AU. The study adopted a qualitative research method, collecting data through interviews with participants from the African Tax Administration Forum (ATAF) and large international accounting firms. The findings suggest that a new system, the Africa hybrid tax system or Africa blended tax system, should be implemented for effective and efficient CIT harmonization in the AU. This system should address the shortcomings of both the classical and imputation tax systems. The study recommends that technology and adequate resources are crucial for the successful implementation of the African hybrid tax system.

It can be concluded that both the classical and the imputation systems are unsuitable for CIT harmonization in the AU.The classical system promotes double taxation, while the imputation system negatively impacts cross-border ownership of shares.These findings emphasize the need for the AU to develop its unique tax system, which participants believe can be called the African hybrid or blended tax system.The new system should address the shortcomings of existing tax systems and incorporate solutions such as tax credits and exemptions, centralized activities, and recognition of the company and shareholders as separate taxpayers.Technology and resources are critical for the successful implementation of the African hybrid tax system for CIT harmonization in the AU.

Based on the findings, the AU should prioritize the development of a home-grown tax system that addresses the unique challenges and opportunities of the region. This system should be designed to promote fairness, equity, and efficiency while considering the specific needs of small and medium enterprises (SMEs). Additionally, the AU should focus on expanding its tax base beyond natural resources and incorporating the informal sector into the formal economy. Furthermore, the AU should enhance its tax administration system by leveraging technology and building administrative capacity to ensure effective implementation and compliance. Finally, the AU should continue to prioritize tax harmonization efforts and foster cooperation to promote cross-border trade and investment, which can contribute to the regions economic growth and development.

  1. Evaluating an Optimal Corporate Income Tax System for Harmonization in the African Union | Ilomata International... doi.org/10.61194/ijtc.v5i3.1522Evaluating an Optimal Corporate Income Tax System for Harmonization in the African Union Ilomata International doi 10 61194 ijtc v5i3 1522
  2. Harnessing network power: Weaponised interdependence in global tax policy - Christensen - 2025 - Global... onlinelibrary.wiley.com/doi/10.1111/1758-5899.13456Harnessing network power Weaponised interdependence in global tax policy Christensen 2025 Global onlinelibrary wiley doi 10 1111 1758 5899 13456
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