Tax Harmonization and Regional Trade Integration in the Economic Community of West African States (Ecowas)

  • Isaiah Igbinosa Omozuwa University of Benin
  • Godstime Osarobo Ikhu-Omoregbe University of Benin
  • Imuetinyan Eguavoen University of Benin
Keywords: Economic Community of West African States; Regional Trade Integration; Tax Harmonization.

Abstract

This paper examined the nexus between tax harmonization and regional trade integration in the Economic Community of West African States (ECOWAS). It particularly looks at the issue of tax harmonization as it relates to regional trade integration, reviewing the main theoretical, empirical and policy issues and the state of play in the debate. Based on the review of the pertinent literature, tax harmonization promotes regional investment and trade. Such policy harmonization in tax regimes benefits member countries in a regional bloc as opposed tax competition that distorts trade, business and investment. The paper recommends that institutional reforms be implemented to harmonize and coordinate tax in order to engender greater regional trade and investment in the ECOWAS sub-region.

Author Biographies

Isaiah Igbinosa Omozuwa, University of Benin

Isaiah Igbinosa OMOZUWA is a Ph.D student, Department of Accounting, Faculty of Management Sciences,

University of Benin, Benin City, Edo State, Nigeria.

Godstime Osarobo Ikhu-Omoregbe, University of Benin

Godstime Osarobo IKHU-OMOREGBE is a lecturer, Department of Accounting, Faculty of Management Sciences,

University of Benin, Benin City, Edo State, Nigeria.

Imuetinyan Eguavoen, University of Benin

Imuetinyan EGUAVOEN is a Ph.D student, Department of Accounting, Faculty of Management Sciences,

University of Benin, Benin City, Edo State, Nigeria.

Published
2023-06-30
How to Cite
Omozuwa, I., Ikhu-Omoregbe, G., & Eguavoen, I. (2023). Tax Harmonization and Regional Trade Integration in the Economic Community of West African States (Ecowas). Public Administration and Regional Studies, 16(1), 87-98. Retrieved from https://gup.ugal.ro/ugaljournals/index.php/pars/article/view/5957
Issue
Vol 16 No 1 (2023): PARS
Section
Articles
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This work is licensed under a Creative Commons Attribution 4.0 International License.

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