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

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  • 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.

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Bibliographic Info

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

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Length: 24 pages
Date of creation: Dec 2006
Date of revision:
Handle: RePEc:gig:wpaper:35

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

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References

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  1. Odd-Helge Fjeldstad & Bertil Tungodden, 2001. "Fiscal corruption: A vice or a virtue?," CMI Working Papers WP 2001:13, CMI (Chr. Michelsen Institute), Bergen, Norway.
  2. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
  3. 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.
  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. 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.
  6. Grindle, Merilee S., 1997. "Divergent cultures? When public organizations perform well in developing countries," World Development, Elsevier, vol. 25(4), pages 481-495, January.
  7. Anthony J. Pellechio & Vito Tanzi, 1995. "The Reform of Tax Administration," IMF Working Papers 95/22, International Monetary Fund.
  8. 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.
  9. World Bank, 2003. "Zambia : Public Expenditure Management and Financial Accountability Review," World Bank Other Operational Studies 14695, The World Bank.
  10. 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.
  11. Janet Gale Stotsky & Asegedech WoldeMariam, 1997. "Tax Effort in Sub-Saharan Africa," IMF Working Papers 97/107, International Monetary Fund.
  12. Richard M. Bird, 2014. "Administrative Dimensions of Tax Reform," Annals of Economics and Finance, Society for AEF, vol. 15(2), pages 963-992, November.
  13. 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.
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Cited by:
  1. 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.
  2. Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012. "The Costs of VAT: A Review of the Literature," CASE Network Reports 0106, CASE-Center for Social and Economic Research.
  3. 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.
  4. Fjeldstad, Odd-Helge, 2013. "Taxation and development: A review of donor support to strengthen tax systems in developing countries," Working Paper Series UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER).

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