Taxation And State Building In Developing Countries

Author : Deborah Brautigam
Publisher : Cambridge University Press
ISBN 13 : 1139469258
Total Pages : 261 pages
Book Rating : 4.58/5 ( download)

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Download or read book Taxation and State-Building in Developing Countries written by Deborah Brautigam and published by Cambridge University Press. This book was released on 2008-01-10 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : Aaron Schneider
Publisher : Cambridge University Press
ISBN 13 : 1107019095
Total Pages : 261 pages
Book Rating : 4.96/5 ( download)

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Download or read book State-Building and Tax Regimes in Central America written by Aaron Schneider and published by Cambridge University Press. This book was released on 2012-03-12 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explores the politics of raising revenue from the most dynamic sectors of an economy as an expression of the relationship between state and society, and the capacity of state institutions.

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264724788
Total Pages : 150 pages
Book Rating : 4.85/5 ( download)

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Download or read book Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : Wilson Prichard
Publisher :
ISBN 13 : 9781858649269
Total Pages : 55 pages
Book Rating : 4.69/5 ( download)

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Download or read book Taxation and State Building written by Wilson Prichard and published by . This book was released on 2010 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Mr.Michael Keen
Publisher : International Monetary Fund
ISBN 13 : 1475510292
Total Pages : 30 pages
Book Rating : 4.94/5 ( download)

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Download or read book Taxation and Development written by Mr.Michael Keen and published by International Monetary Fund. This book was released on 2012-09-01 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on ‘informality’ is decidedly limited. It also asks whether ideas of ‘state building’ emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now.

Author : Roger Gordon
Publisher : Columbia University Press
ISBN 13 : 0231520077
Total Pages : 321 pages
Book Rating : 4.72/5 ( download)

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Download or read book Taxation in Developing Countries written by Roger Gordon and published by Columbia University Press. This book was released on 2010-07-05 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
ISBN 13 : 1498339247
Total Pages : 86 pages
Book Rating : 4.47/5 ( download)

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Download or read book Revenue Mobilization in Developing Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2011-08-03 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

Author : Mick Moore
Publisher : Cambridge University Press
ISBN 13 : 0521047765
Total Pages : 0 pages
Book Rating : 4.60/5 ( download)

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Download or read book The State and Peasant Politics in Sri Lanka written by Mick Moore and published by Cambridge University Press. This book was released on 2007-12-03 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : Roy W. Bahl
Publisher :
ISBN 13 :
Total Pages : 494 pages
Book Rating : 4.48/5 ( download)

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Download or read book Making the Property Tax Work written by Roy W. Bahl and published by . This book was released on 2008 with total page 494 pages. Available in PDF, EPUB and Kindle. Book excerpt: Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It would seem the ideal choice for financing local government services. Based on a Lincoln Institute conference held in October 2006, the chapters in this book take this argument one step further in drawing on recent experience with property tax policy and administration. Two main sets of issues are addressed. First, why hasn't the property tax worked well in most developing and transitional countries? Second, what can be done to make the property tax a more relevant source for local governments in those countries? The numerous advantages of the property tax as a local government revenue source are analyzed and discussed in detail as are the many perceived disadvantages.

Author : Wayne R. Thirsk
Publisher : World Bank Publications
ISBN 13 : 9780821339992
Total Pages : 436 pages
Book Rating : 4.90/5 ( download)

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Download or read book Tax Reform in Developing Countries written by Wayne R. Thirsk and published by World Bank Publications. This book was released on 1997 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.