Global tax regulation and developing countries
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Date
2018
Authors
OLADIJI, ABOSEDE ABIDEMI
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Abstract
This thesis will argue that international law - especially as it relates to taxation- has been utilised by some dominant western states to perpetuate their interests at the expense of other countries categorised as developing or less developed. Although inclusiveness is said to lie at the heart of legitimacy and effectiveness, the voices of developing countries have been largely excluded from the formulation of global tax regulations. In taxation context, international taxation is largely determined by the Organization for Economic Cooperation and Development (the OECD), an organization severely criticised as the international network of the world’s wealthiest countries - big boys’ club whose membership does not include developing countries. Drawing on third world approaches to international law (TWAIL), this thesis argues that international tax law represents the perspectives of developed nations. By focusing on the OECD, it contends that international tax favours Western powers. Neither the composition of the OECD nor its tax regulation pays any heed to the preferences and realities of developing nations. In this, international tax, although it professes to represent the interests of the global community, is merely a tool for the powerful to oppress the powerless.
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Keywords
Global Taxation