Transformative Constitutionalism and Taxation in Africa
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