tax

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THE POLARITIES OF TAX COMPETITION

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Pie Habimana

INTRODUCTION

Tax competition is a topic that is often discussed in the forums of international tax lawyers. Not only lawyers but also economists, politicians, and other scientists discuss tax competition topics. One of the elements that characterize such discussions is the polarity of the key aspects of tax competition. Such polarities are the focus of this article, which pulls together disparate discussions on tax competition polarities. This article adds to the existing knowledge some key elements to consider while studying this field. In that context, this article claims that the study of tax competition should not be done in a one-way approach, rather in a two-way approach.

Key words: tax, competition, polarity, harmful

DOI: https://dx.doi.org/10.4314/jsdlp.v12i2.7

Pie Habimana is a Lecturer at the University of Rwanda, School of Law. Senior Partner in Amilex Chambers. Vice-President East Africa Law Society, Ph.D candidate in International Tax Law at Leiden University, Netherlands. Email: pihabimana@gmail.com. Tel: +250788303082.

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ACHIEVING SUSTAINABLE DEVELOPMENT THROUGH TAX HARMONIZATION: POTENTIALS, PARADOXES AND POLICY IMPERATIVES

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Aniyie Ifeanyichukwu Azuka*

ABSTRACT

Using Nigeria as a case study, this article examines the efficacy of tax harmonization as an option for the achievement of two objectives: the integration of a developing country with other economies, and its sustainable development. It highlights the nexus between tax harmonization – a tax policy option – and sustainable development, as well as the potentials and paradoxes of tax harmonization. The article proceeds on the premise that striking the right balance between the multiplicity of policy options when designing and implementing tax policies is a great challenge for governments; tax harmonization can be adopted for diverse reasons; and the policy of harmonization within the tax sphere impacts on development of the state. The article discusses how practical barriers and challenges associated with implementing tax harmonization may be navigated through empirical information and/or research.

Keywords: Tax, harmonization, sustainable development, Nigeria, economy.

Doi: http://dx.doi.org/10.4314/jsdlp.v6i1.12

* MPhil Taxation (Pretoria); LLM (Benin); BL., ACIArb. (UK); ACTI. Associate Research Fellow, Institute for Oil, Gas, Energy, Environment and Sustainable Development, Afe Babalola University, Nigeria.