THE CHALLENGES IN IMPOSING THE DIGITAL TAX IN DEVELOPING AFRICAN COUNTRIES
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Keywords:
Digital taxation, digital economy, Africa, value creation, policy measuresAbstract
This paper addresses the challenges of taxing the digital economy and offers potential solutions towards aligning the digital economy with the tax rules governing traditional businesses in the interim while specific digital tax laws are being deliberated on at a political level. The methodology employed is purely descriptive and explanatory following review of country case studies in regulating the tax challenges resulting out of the digital economy. The literature addressed in the paper focuses on recent government responses in highlighting the problem with taxing the digital economy and identifying what key areas need policy recommendations, which the paper then offers to provide. Although several academic works have addressed the challenges of taxing the digital economy, there has been little systematic description on what policy recommendations ought to be made that would provide an effective template for developing African countries to rely on in enacting their own laws. This paper amends this omission.
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