Tax harmonization, Monetary union, WAMZ
This paper explored the theoretical underpinnings for tax harmonization in a monetary union and critically perused the existing tax system in the WAMZ countries and found considerable differences in the applicable tax rates across the countries in the zone. This paper found that tax and proposes that tax harmonization should be the goal for all aspects of member states' tax system and concluded that a high degree harmonization is necessary in the indirect taxes; as such taxes may create an immediate obstacle to the free movement of goods and the free supply of services within the internal market.
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Onwioduokit, Emmanuel Ating
"Tax harmonization in the West African Monetary Zone: issues and challenges,"
Bullion: Vol. 37
, Article 3.
Available at: https://dc.cbn.gov.ng/bullion/vol37/iss2/3