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Taxation, responsiveness and accountability in Sub-Saharan Africa : the dynamics of tax bargaining
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ISBN: 1316455173 1316456617 1316457575 1316456137 1316275515 1316458539 9781316458532 1107110866 1107527597 1316452298 1316455653 9781316275511 9781107110861 9781107527591 Year: 2015 Publisher: Cambridge : Cambridge University Press,

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It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the connections between taxation and accountability in developing countries, providing both new evidence and an invaluable starting point for future research. Drawing on cross-country econometric evidence and detailed case studies from Ghana, Kenya and Ethiopia, Wilson Prichard shows that reliance on taxation has, in fact, increased responsiveness and accountability by expanding the political power wielded by taxpayers. Critically, however, processes of tax bargaining have been highly varied, frequently long term and contextually contingent. Capturing this diversity provides novel insight into politics in developing countries and how tax reform can be designed to encourage broader governance gains.


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Taxing Africa : coercion, reform and development
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ISBN: 9781783604548 9781783604531 9781783604555 9781783604562 9781783604579 1783604549 1783604530 1783604557 1783604565 Year: 2018 Publisher: London, UK : Zed, in association with International African Institute, Royal African Society, World Peace Foundation,

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Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers-an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of `informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.


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Taxing Africa : coercion, reform and development

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Taxing Africa : coercion, reform and development
Authors: --- --- --- --- --- et al.
ISBN: 9781783604548 9781783604531 9781783604555 9781783604562 9781783604579 1783604549 1783604530 Year: 2018 Publisher: London, UK : Zed Books Ltd,

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Abstract

Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers - an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of `informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.

Keywords

Taxes --- Africa --- Taxation

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