Developing Developing-Country Tax Systems

Experts from the North have long tried to teach countries in South how tax. For decades, they assumed main challenges were domestic and there was a right answer be found somewhere developed world that could replicated everywhere else. Only more recently dedicated attention international realm, yet their solutions remain tied technical rules designed by few specialists, as exemplified OECD Secretariat’s “Unified Approach” for taxation of digital economy. From critical historical socio-legal perspective, this Article argues such technocratic approaches are set fail less-developed nations we continue overlook background causes weak at both national levels. These involve difficulties applying complex rule sets, but also very way which global tax policy is developed, who influences process, resulting distributive consequences.