Tax harmonisation in East Africa paves the way for economic integration
The article discusses the importance of tax harmonisation in the East African Community (EAC) to promote economic integration. It looks at the challenges of double taxation, the experiences of the EU in harmonising taxes, and the need for harmonisation in VAT, excise taxes, and income taxes. The study reviews the tax systems of EAC member countries and provides policy recommendations for VAT, excises, and corporate income tax. The main goal is to create a common market by aligning tax laws and rates across the region.