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Steuern in Fragilen Staaten : Empfehlungen für die Entwicklungszusammenarbeit


  • Hans-Georg Petersen


Fragile states are characterized by institutions which do not have the political will or ability to reduce poverty in the interests of their citizen, to establish basic social security, to promote a successful development process, and to guarantee security and human rights. The regional disintegration processes after the period of imperialism and the fall of the iron curtain have created many new states, which still are politically unstable and unable for a sustainable development. In the literature such states are describes as "weak", "failing or failed", "collapsed", "conflict or post-conflict" - dependant on the extent of the particular state failure. Several indicators try to describe such states and partly allow for projections of the future development. Then the role of taxation is discussed in detail before recommendations for the development cooperation are presented. Obviously taxation plays a key role for the democratization process in fragile states.

Suggested Citation

  • Hans-Georg Petersen, 2010. "Steuern in Fragilen Staaten : Empfehlungen für die Entwicklungszusammenarbeit," Finanzwissenschaftliche Diskussionsbeiträge 61, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
  • Handle: RePEc:pot:fiwidp:61
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    Cited by:

    1. Tomas Meluzin & Marek Zinecker, 2013. "Trends In Ipos: The Evidence From Financial Markets," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 8(2), pages 46-63, June.

    More about this item


    fragile state; state theory; stable states; fragility index; taxation; shadow economy; tax administration; development cooperation;

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • F5 - International Economics - - International Relations, National Security, and International Political Economy
    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development
    • O2 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy
    • O57 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Comparative Studies of Countries
    • P50 - Economic Systems - - Comparative Economic Systems - - - General

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