Curbing Illicit Financial Flows and Tax Injustice in Africa
The "Curbing Illicit Financial Flows and Tax Injustice in Africa" toolkit addresses pressing issues in the region. It explores the concept of tax justice, highlighting benefits of equitable taxation systems. The toolkit delves into the extent of tax injustice, identifying channels and causes of tax leakages. It emphasizes legislative roles in oversight and law-making to rectify these issues. Shifting focus to illicit financial flows (IFFs), the toolkit examines sources, magnitude, and drivers of IFFs, particularly in the extractive sector. It scrutinizes Double Taxation Agreements as facilitators. Case studies showcase parliamentarians' efforts, while offering legislative guidelines to combat IFFs and tax injustice. Rich resources further empower change-makers.