Taxation And State Building In Developing Countries
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Taxation And State Building In Developing Countries
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Author : Deborah Brautigam
language : en
Publisher: Cambridge University Press
Release Date : 2008-01-10
Taxation And State Building In Developing Countries written by Deborah Brautigam and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-01-10 with Political Science categories.
There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
Taxation In Developing Countries
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Author : Roger Gordon
language : en
Publisher: Columbia University Press
Release Date : 2010-07-05
Taxation In Developing Countries written by Roger Gordon and has been published by Columbia University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-07-05 with Political Science categories.
Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.
Taxing Africa
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Author : Mick Moore
language : en
Publisher: Bloomsbury Publishing
Release Date : 2018-07-15
Taxing Africa written by Mick Moore and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-15 with Business & Economics categories.
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.
The State And Peasant Politics In Sri Lanka
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Author : Mick Moore
language : en
Publisher: Cambridge University Press
Release Date : 2007-12-03
The State And Peasant Politics In Sri Lanka written by Mick Moore and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-03 with Business & Economics categories.
Dr Moore's enterprising book focuses on an apparent paradox: the failure of Sri Lanka's highly politicized smallholder electorate to place on the national political agenda issues relating to the public distribution of material resources. Sri Lanka has more than fifty years' history of pluralist democracy and such issues directly affect the interests of the smallholder population. Yet successive Sri Lankan governments have pursued economic policies favouring food consumers and the state itself at the expense of agricultural producers. In exploring the features of Sri Lanka's history, geography, politics and economy which explain this paradox, the author looks in detail at some of the dominant features of contemporary Sri Lanka: the political consequences of the plantation experience; the persistence of elite political leadership; and the causes and consequences of ethnic conflict.
Taxation And Development
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Author : Richard M. Bird
language : en
Publisher:
Release Date : 2014-05-15
Taxation And Development written by Richard M. Bird and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-05-15 with categories.
Building Tax Culture Compliance And Citizenship A Global Source Book On Taxpayer Education Second Edition
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2021-11-24
Building Tax Culture Compliance And Citizenship A Global Source Book On Taxpayer Education Second Edition written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-24 with categories.
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Tax Law State Building And The Constitution
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Author : Dominic de Cogan
language : en
Publisher: Bloomsbury Publishing
Release Date : 2020-08-06
Tax Law State Building And The Constitution written by Dominic de Cogan and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-08-06 with Law categories.
Tax Law, State-building and the Constitution -- Tax Devolution -- Reform and Scrutiny of Tax Policymaking -- Taxpayer Protection -- Europe and Beyond -- Constitutional Disruption.
Tax Law State Building And The Constitution
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Author : Dominic de Cogan
language : en
Publisher: Bloomsbury Publishing
Release Date : 2020-08-06
Tax Law State Building And The Constitution written by Dominic de Cogan and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-08-06 with Law categories.
This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers. Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship.
Tax And Development Aid Modalities For Strengthening Tax Systems
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-03-06
Tax And Development Aid Modalities For Strengthening Tax Systems written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-06 with categories.
This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.
Human Rights And Public Finance
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Author : Aoife Nolan
language : en
Publisher: Bloomsbury Publishing
Release Date : 2013-10-21
Human Rights And Public Finance written by Aoife Nolan and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-21 with Law categories.
This edited collection addresses some of the most important challenges in contemporary human rights law and practice. Its central theme is the linkage between public finance, particularly budget decisions, and the realisation (or not) of economic and social rights. While much academic and political debate on economic and social rights implementation has focused on the role of the courts, this work places the spotlight squarely on those organs of government that have the primary responsibility and the greatest capacity for giving effect to such rights: namely, the elected branches of government. The major actors considered in this book are politicians, public servants and civil society, with their role in realising economic and social rights the work's key focus. The book thus makes a crucial contribution to remedying the current imbalance in attention paid by economic and social rights scholars to the legislature and executive vis-a-vis the judiciary. Featuring pioneering work by leading experts in the field of human rights and public finance, this multidisciplinary collection will be of great interest to academics, practitioners, public servants and students working in the areas of law, human rights, economics, development and political science.