Transformative Constitutionalism and Taxation in Africa

Event date
10 June 2022
Event time
15:00 - 16:30
Oxford week
TT 7
Audience
Anyone
Venue
Online via Zoom
Speaker
Dr Daisy Ogembo , British Academy Postdoctoral Fellow | Junior Research Fellow, St Edmund Hall Faculty of Law | University of Oxford

Transformative constitutionalism describes the process by which the enactment, interpretation, and enforcement of a constitution transform a country's social and political institutions, and power relationships, steering them towards democracy, participation, and egalitarianism (Karl Klare, 1998). This radical social change, described as more than 'reform' but less than a 'revolution', is delivered through constitutional interpretation and enforcement by courts, and by public institutions such as tax administrations. 

Has transformative constitutionalism influenced tax law, policy, and administration in Africa? Coming at a time of renewed global focus on taxation in Africa, and bearing in mind the main aims of transformative constitutionalism, the aim of this project is threefold: (i) to interrogate whether taxation in Africa requires this radical reform; (ii) to unpack these big concepts, i.e., justice, democracy, and egalitarianism by determining what they mean in the context of tax law, policy, and administration; and (iii) explore the possible implications of upholding the supremacy of a transformative constitution on the future of taxation in Africa.

 

To register for this discussion, please email Agata Dybisz

This event

Series
Tax Law and Policy Discussion Group

Found within

Tax Law