HARMFUL TAX PRACTICES AND REFORMS IN AFRICA

Umeora C.E.
Department of Banking and Finance,
Anambra State University, Igbariam Campus
E-mail:ceumeora@yahoo.com

Abstract:

The Paper is on harmful tax practices and Tax Reforms in Africa. It has adopted theoretical approach to examine the problems associated with tax practices and tax reforms
in the African continent. It has examined such practices as Tax Evasion, Tax avoidance, tax havens and double taxation. It examines Tax Reforms and offers reasons why tax reforms
are necessary. Governments in the continent have to adopt good tax best practices and may need to learn from Mozambique whose tax system conforms to international standards. The activities of international Audit Firms need to be checked because of the
reported cases of their collusion in developed countries. They may be doing same if not worse things here.