Financing Africa's development requires ingenuity, discipline, and an understanding of fiscal systems - the entirety of government revenues and expenditures, including taxation and debt. This book makes fascinating what might seem at first glance complex. It describes diverse approaches that...

Public debt in African economies poses a range of challenges and opportunities that necessitate a comprehensive examination. This research paper aims to address a key question: What are the challenges and opportunities associated with public debt in African economies, and how can they be...

This study focuses on one form of IFF, namely corruption and the resultant money laundering. The central aim is to describe and analyse the symbiotic relationship between corruption and money laundering and how they mutually reinforce an IFF ecosystem inclined towards draining resources needed...

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...

Constitutionalism is the idea that the powers of government can and should be limited, and that its authority flows from enforcing these limitations. In constitution making and analysis, the right or power of the government to tax seems almost superfluous. No real analysis goes into tying down...

The Horn of Africa has been characterized by perennial conflicts of all forms which include inter and intra state conflicts. There have been conflicts between Eritrea and Ethiopia, between Ethiopia and Kenya and even within Somalia to name but a few. Porous borders and communities split by the...

Every year between US$ 850-1000 billion disappears without a trace from developing countries, ending up in tax havens or rich countries3. The main part of this is driven by multinational companies seeking to evade tax where they operate, and has been called “the ugliest chapter in global...