State-Building Taxation for Developing Countries: Principles for Reform
The practical implications of adopting a state-building approach to tax reform need clarity now that the international community has come to recognise the importance of taxation as a 'state-building' process. This article seeks to address this gap. It identifies seven operating principles (political inclusion; accountability and transparency; perceived fairness; effectiveness; political commitment to shared prosperity; legitimisation of social norms and economic interests; and effective revenue-raising) as the essential characteristics for state-building taxation, and offers recommendations on potential reforms to implement them, illustrated by DFID/World Bank tax reforms in Yemen, Sierra Leone and Vietnam. Copyright (c) The Author 2010. Journal compilation (c) 2010 Overseas Development Institute..
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Volume (Year): 28 (2010)
Issue (Month): 1 (01)
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