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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.
Taxation --- Public administration --- Administration, Public --- Delivery of government services --- Government services, Delivery of --- Public management --- Public sector management --- Political science --- Administrative law --- Decentralization in government --- Local government --- Public officers --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- E-books
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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.
Taxes --- Africa --- Taxation --- Afrique --- Africa. --- Economic policy. --- Politique économique.
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From tackling the collusion of elites with international corporations to enhancing local democratic governance in Africa, this book examines the potential for reform, and how it may become a springboard for broader development gains.
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From tackling the collusion of elites with international corporations to enhancing local democratic governance in Africa, this book examines the potential for reform, and how it may become a springboard for broader development gains.
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An accessible and comprehensive introduction to the crucial debates around taxation and development in Africa.
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An accessible and comprehensive introduction to the crucial debates around taxation and development in Africa.
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From tackling the collusion of elites with international corporations to enhancing local democratic governance in Africa, this book examines the potential for reform, and how it may become a springboard for broader development gains.
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"Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments"
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This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only strengthen enforced compliance but can also (a) encourage quasi-voluntary compliance, (b) generate sustainable political support for reform, and (c) create conditions that are more conducive to the construction of stronger fiscal contracts. A key challenge for governments lies in finding the right combination of these three measures-enforcement, facilitation, and trust-to achieve revenue and broader development goals. The framework proposes greater reliance on locally grounded binding constraints analysis, coupled with careful attention to understanding politics and the drivers of trust in particular contexts, to guide analysis of how best different investments may be combined, prioritized, or sequenced. This framework can help policy makers to think about the right combination of strategies in specific contexts, and thus to allocate resources most effectively.
Accountability --- Corporate Data and Reporting --- Corporate Social Responsibility --- Law and Development --- Policy Reform --- Political Economy --- Private Sector Development --- Public Sector Development --- Tax Administration --- Tax Compliance --- Tax Evasion --- Tax Law --- Taxation
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