Development of African Union Law: tax harmonisation and regional integration towards achieving social structures in West Africa

Economic and structural development has been at the forefront of the African Union (AU) policy. The establishment of sustainable social structures is an integral part of the development agenda for AU Member States. Certain factors including poverty, corruption, capital flight and tax avoidance have affected the ability of Member States to create sustainable social structures for their population This chapter examines how tax harmonisation through continental integration can lead to a sustainable revenue source to develop and maintain social structures in Africa. It also argues that the development of an AU Law in taxation the Union through its Regional Economic Communities (RECs) can achieve this aim. This is illustrated by using the Economic Community of West African States (ECOWAS) as an example drawing from the experiences and possible success of the West African Monetary and Economic Union (WAEMU) in tax harmonisation.