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More Tax, Better Governments
Nordiska Afrikainstitutet, Globalization, Trade and Regional Integration.
2010 (engelsk)Rapport (Annet vitenskapelig)
Abstract [en]

It has been argued that aid donors should focus more on supporting low-income countries to broaden their tax base and raise overall taxation. Besides increasing revenue, this has also a political objective. When citizens are taxed without excessive coercion, taxation can contribute considerably to improved governance and accountability, and to state building. Due to the effects of the financial crisis, calls for increased mobilisation of domestic resources are now being renewed. But is broadened taxation a viable strategy? Some signs of progress are visible in sub-Saharan Africa. However, governments and donors need to see taxation as part of the broader framework of social contracts and not to lose sight of the bigger picture.

sted, utgiver, år, opplag, sider
Uppsala: Nordiska Afrikainstitutet, 2010. , s. 4
Serie
NAI Policy Notes, ISSN 1654-6695 ; 2010/4
Emneord [en]
Taxation, Tax systems, Tax reform, Tax revenues, Fiscal administration, Governance, Foreign aid, Aid dependency
HSV kategori
Identifikatorer
URN: urn:nbn:se:nai:diva-1121ISBN: 978-91-7106-670-1 (digital)OAI: oai:DiVA.org:nai-1121DiVA, id: diva2:319662
Tilgjengelig fra: 2010-05-19 Laget: 2010-05-19 Sist oppdatert: 2019-09-20bibliografisk kontrollert

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