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Taxation and State-Building in Developing Countries: by Deborah Brautigam PDF

By Deborah Brautigam

ISBN-10: 051137934X

ISBN-13: 9780511379345

ISBN-10: 0521888158

ISBN-13: 9780521888158

There's a frequent obstacle that, in a few elements of the realm, governments are not able to workout powerful authority. while governments fail, extra sinister forces thrive: warlords, fingers smugglers, narcotics businesses, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This e-book explores an outdated concept that has lower back to prominence: that authority, effectiveness, responsibility and responsiveness is heavily with regards to the ways that governments are financed. It concerns that governments tax their voters instead of dwell from oil sales and overseas relief, and it issues how they tax them. Taxation stimulates calls for for illustration, and an efficient profit authority is the imperative pillar of kingdom means. utilizing case experiences from Africa, Asia, jap Europe and Latin the United States, this e-book provides and evaluates those arguments, updates theories derived from eu background within the mild of stipulations in modern poorer international locations, and attracts conclusions for policy-makers.

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For example, Japan called on German experts to shape some of its state institutions during the Meiji Restoration. Introduction 23 It was headed by a foreigner, and he had the authority to restructure the bureaucracy and the protection that enabled the inspectorate to maintain a high degree of autonomy while transforming itself into a meritocratic, goal-oriented organisation. This role of international influences in shaping tax capacity was noted as well by James Mahon (2004: 25) who found that specific IMF performance conditions were second only to inflation as a stimulus for Latin American governments to undertake capacity-building and other reforms of their tax administrations.

I cannot entirely escape these limitations but will at least explain and justify a few of the less familiar terms I am using. Coercive taxation lies at one end of a continuum. The tax process itself is characterised by variable combinations of: arbitrariness in assessing tax liabilities; coercion in the collection process; and the absence of any representation for taxpayers in arenas where tax policy is decided. The underlying pattern of state–society relations is not significantly contractual: taxes are not exchanged for anything much except, hopefully, the protection of taxpayers from the demands of competing tax-collectors.

Bra¨utigam Her research in Uganda did not support a fiscal contract conclusion. Hlophe and Friedman also contend (2002: 72) that the improved tax compliance following reforms of the South African Revenue Service (SARS) was more related to managerial reforms coupled with an earlier culture of compliance than to a sense of better social services. On the other hand, Fjeldstad (2004) argued in a study of local government, that payment was related to services: South Africans were more likely to pay local service charges if they felt that the government was providing services equitably, collecting revenue fairly and actually using the revenue to provide services.

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Taxation and State-Building in Developing Countries: Capacity and Consent by Deborah Brautigam

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