Advanced Search
MyIDEAS: Login

Measuring the Capability to Raise Revenue Process and Output Dimensions and Their Application to the Zambia Revenue Authority

Contents:

Author Info

  • Christian von Soest

    () (GIGA Institute of African Affairs)

Abstract

The worldwide diffusion of the good governance agenda and new public management has triggered a renewed focus on state capability and, more specifically, on the capability to raise revenue in developing countries. However, the analytical tools for a comprehensive understanding of the capability to raise revenue remain underdeveloped. This article aims at filling this gap and presents a model consisting of the three process dimensions ‘information collection and processing’, ‘merit orientation’ and ‘administrative accountability’. ‘Revenue performance’ constitutes the fourth capability dimension which assesses tax administration’s output. This model is applied to the case of the Zambia Revenue Authority. The dimensions prove to be valuable not only for assessing the how much but also the how of collecting taxes. They can be a useful tool for future comparative analyses of tax administrations’ capabilities in developing countries.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://repec.giga-hamburg.de/pdf/giga_06_wp35_soest.pdf
Download Restriction: no

Bibliographic Info

Paper provided by GIGA German Institute of Global and Area Studies in its series GIGA Working Paper Series with number 35.

as in new window
Length: 24 pages
Date of creation: Dec 2006
Date of revision:
Handle: RePEc:gig:wpaper:35

Contact details of provider:
Postal: Neuer Jungfernstieg 21, D-20354 Hamburg
Phone: +49 (0)40 42825-593
Fax: +49 (0)40 42825-547
Email:
Web page: http://www.giga-hamburg.de/workingpapers
More information through EDIRC

Order Information:
Email:

Related research

Keywords: capability to raise revenue; revenue authority; tax administration; Zambia;

This paper has been announced in the following NEP Reports:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
  2. Fjeldstad, Odd-Helge & Tungodden, Bertil, 2003. "Fiscal Corruption: A Vice or a Virtue?," World Development, Elsevier, vol. 31(8), pages 1459-1467, August.
  3. Odd-Helge Fjeldstad, 2003. "What has trust got to do with it? Non-payment of service charges in local authorities in South Africa," CMI Working Papers WP 2003:12, CMI (Chr. Michelsen Institute), Bergen, Norway.
  4. Richard Batley, 1999. "The new public management in developing countries: implications for policy and organizational reform," Journal of International Development, John Wiley & Sons, Ltd., vol. 11(5), pages 761-765.
  5. Anthony J. Pellechio & Vito Tanzi, 1995. "The Reform of Tax Administration," IMF Working Papers 95/22, International Monetary Fund.
  6. Rauch, James E. & Evans, Peter B., 2000. "Bureaucratic structure and bureaucratic performance in less developed countries," Journal of Public Economics, Elsevier, vol. 75(1), pages 49-71, January.
  7. Grindle, Merilee S., 1997. "Divergent cultures? When public organizations perform well in developing countries," World Development, Elsevier, vol. 25(4), pages 481-495, January.
  8. Fjeldstad, O. & Therkildsen, O. & Rakner, L. & Semboja, J., 2000. "Taxation, Aid and democracy. An Agenda for Research in African Countries," Papers 2000:4, Universitat Zurich - Wirtschaftswissenschaftliches Institut.
  9. Janet Gale Stotsky & Asegedech WoldeMariam, 1997. "Tax Effort in Sub-Saharan Africa," IMF Working Papers 97/107, International Monetary Fund.
  10. Richard M. Bird, 2003. "Administrative Dimensions of Tax Reform," International Tax Program Papers 0302, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised May 2003.
  11. Klarita G�rxhani, 2004. "The Informal Sector in Developed and Less Developed Countries: A Literature Survey," Public Choice, Springer, vol. 120(3_4), pages 267-300, 09.
  12. Odd-Helge Fjeldstad, 2002. "Fighting fiscal corruption: The case of the Tanzania Revenue Authority," CMI Working Papers WP 2002:3, CMI (Chr. Michelsen Institute), Bergen, Norway.
Full references (including those not matched with items on IDEAS)

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Jaime Vázquez-Caro & Richard M. Bird, 2011. "Benchmarking Tax Administrations in Developing Countries: A Systemic Approach," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  2. Luca Barbone & Richard M. Bird & Jaime Vazquez-Caro, 2012. "The Costs of VAT: A Review of the Literature," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1222, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  3. Christian von Soest & Karsten Bechle & Nina Korte, 2011. "How Neopatrimonialism Affects Tax Administration: A Comparative Study of Three World Regions," GIGA Working Paper Series 172, GIGA German Institute of Global and Area Studies.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:gig:wpaper:35

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Martin Beck).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.