West African Union of Tax Institutes
Encyclopedia
The West African Union of Tax Institutes (WAUTI) is an association formed by the Chartered Institute of Taxation of Nigeria
Chartered Institute of Taxation of Nigeria
The Chartered Institute of Taxation of Nigeria is a professional organization in Nigeria whose members are certified as qualified tax practitioners or administrators.-Organization:...

 (CITN) and the Chartered Institute of Taxation of Ghana (CITG) with the objective of developing and promoting the taxation profession in West Africa
West Africa
West Africa or Western Africa is the westernmost region of the African continent. Geopolitically, the UN definition of Western Africa includes the following 16 countries and an area of approximately 5 million square km:-Flags of West Africa:...

.
A nationally recognized taxation institute or organization in a West African country is eligible for full membership.

Inauguration

The union was inaugurated on 11 May 2011 by James Victor Gbeho, President of the Economic Community of West African States
Economic Community of West African States
The Economic Community of West African States is a regional group of fifteen West African countries. Founded on 28 May 1975, with the signing of the Treaty of Lagos, its mission is to promote economic integration across the region....

 (ECOWAS).
The ceremony was held during the 13th Annual Tax Conference organized by the CITN.
The first president of the union is Prince Rasaq 'Kunle Quadri, former president of the CITN. Speaking at the inauguration, Quadri stated that the WAUTI, which was being funded by the CITN and CITG, needed about $136,776 for the first year of operation. This would cover capital requirements, wages and other operational expenses.
Speaking to reporters, Quadri said "it is a matter of concern that the level of tax awareness in the sub-region is abysmally low when viewed against the backdrop of the benefits that would accrue from a focused and conscious efforts at developing the sector".

Membership

In April 2011 Quadri noted that in addition to Ghana, CITN had been promoting tax institutes in other West African countries. He said that Liberia, Gambia and Benin were close to launching their individual tax institutes.
Soon after formation of the WAUTI, in June 2011 a stakeholders meeting kicked of the process for forming the Association of African Tax Institutes
Association of African Tax Institutes
The Association of African Tax Institutes is an industry association whose aim is, among other things, to provide a platform of collaboration between tax professionals in Africa and to help bridge the divide between tax professionals in the countries of member bodies, their governments and...

 (AATI). The AATI will be formally inaugurated in South Africa in October 2011 during the Annual Tax Conference of the South Africa Institute of Taxation.

Policy

At the conference where WAUTI was launched, Quadri called on the Nigerian Federal Government to overhaul the tax laws to bring them into line with global best practices and to remove unrealistic provisions.
Gbeho said he wanted the WAUTI to be a platform of developing and harmonizing tax policies in West Africa.
Gbeho noted that the ECOWAS countries had agreed on a minimum 20% ratio of revenue to Gross Domestic Product (GDP), which was required if ECOWAS was to established a monetary union, as had been discussed. However, only Cape Verde and Ghana had met this criterion. The other 13 countries fell below the 20% target.
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