IDEAS home Printed from https://ideas.repec.org/p/unu/wpaper/wp-2025-66.html

Tax dealing: State and private sector relations in Somalia

Author

Listed:
  • Gayatri Sahgal

Abstract

Taxation is often described as the material expression of the social contract. However, this conceptualization largely reflects the Anglo-European experience and provides limited explanatory power for analysing taxation in African states, which did not experience the type of state-society bargains seen in Western Europe. Beyond neo-patrimonial and resource curse arguments, relatively limited research has theorized the political challenges underpinning domestic resource mobilization and the difficulties facing African states in collecting revenues from large businesses.

Suggested Citation

  • Gayatri Sahgal, 2025. "Tax dealing: State and private sector relations in Somalia," WIDER Working Paper Series wp-2025-66, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2025-66
    as

    Download full text from publisher

    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2025-66-tax-dealings-Somalia.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Laura Hammond, 2013. "Somalia rising: things are starting to change for the world's longest failed state," Journal of Eastern African Studies, Taylor & Francis Journals, vol. 7(1), pages 183-193.
    2. Gerring, John, 2008. "The Mechanismic Worldview: Thinking Inside the Box," British Journal of Political Science, Cambridge University Press, vol. 38(1), pages 161-179, January.
    3. Ross, Michael L., 2004. "Does Taxation Lead to Representation?," British Journal of Political Science, Cambridge University Press, vol. 34(2), pages 229-249, April.
    4. Elder, Claire, 2022. "Logistics contracts and the political economy of state failure: evidence from Somalia," LSE Research Online Documents on Economics 116419, London School of Economics and Political Science, LSE Library.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Julius Olatunde Otusanya & Babatunde Gbade Adeyeye & Lucky Ovienbor, 2019. "Informal Sector Taxpayers' Perception Of Influence Of Government Accountability On Voluntary Tax Compliance And The Moderating Role Of Fiscal Exchange," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(2), pages 1-20.
    2. Sandbu, Martin E., 2006. "Natural wealth accounts: A proposal for alleviating the natural resource curse," World Development, Elsevier, vol. 34(7), pages 1153-1170, July.
    3. repec:idq:ictduk:13654 is not listed on IDEAS
    4. James A. Piazza, 2016. "Oil and terrorism: an investigation of mediators," Public Choice, Springer, vol. 169(3), pages 251-268, December.
    5. Oliver Bakewell, 2013. "Re-launching migration systems," Norface Discussion Paper Series 2013011, Norface Research Programme on Migration, Department of Economics, University College London.
    6. Mogues, Tewodaj & Benin, Samuel, 2012. "Do External Grants to District Governments Discourage Own Revenue Generation? A Look at Local Public Finance Dynamics in Ghana," World Development, Elsevier, vol. 40(5), pages 1054-1067.
    7. Gough, Ian & Abu Sharkh, Miriam, 2011. "Financing welfare regimes: mapping heterogeneous revenue structures," LSE Research Online Documents on Economics 36629, London School of Economics and Political Science, LSE Library.
    8. Prichard, Wilson & Salardi, Paola & Segal, Paul, 2018. "Taxation, non-tax revenue and democracy: New evidence using new cross-country data," World Development, Elsevier, vol. 109(C), pages 295-312.
    9. repec:idq:ictduk:13551 is not listed on IDEAS
    10. Lucie Gadenne, 2017. "Tax Me, but Spend Wisely? Sources of Public Finance and Government Accountability," American Economic Journal: Applied Economics, American Economic Association, vol. 9(1), pages 274-314, January.
    11. Reale, Filippo, 2019. "Governing innovation systems: A Parsonian social systems perspective," Technology in Society, Elsevier, vol. 59(C).
    12. Hartlapp, Miriam & Metz, Julia & Rauh, Christian, 2010. "How external interests enter the European Commission: Mechanisms at play in legislative position formation," Discussion Papers, Schumpeter Junior Research Group Position Formation in the EU Commission SP IV 2010-501, WZB Berlin Social Science Center.
    13. Nicholas Weller & Jeb Barnes, 2016. "Pathway Analysis and the Search for Causal Mechanisms," Sociological Methods & Research, , vol. 45(3), pages 424-457, August.
    14. Leib Julia, 2019. "The Security and Justice Approach in Liberia’s Peace Process: Mechanistic Evidence and Local Perception," Peace Economics, Peace Science, and Public Policy, De Gruyter, vol. 25(4), pages 1-6, December.
    15. Günay ÖZCAN & İbrahim ÖZMEN, 2019. "Does democracy increase total tax revenues? The case of selected OECD countries," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(3(620), A), pages 45-58, Autumn.
    16. Tosun, Jale & Solorio, Israel, 2011. "Exploring the Energy-Environment Relationship in the EU: Perspectives and Challenges for Theorizing and Empirical Analysis," European Integration online Papers (EIoP), European Community Studies Association Austria (ECSA-A), vol. 15, November.
    17. World Bank, 2018. "Merit, Discrimination, and Democratization," World Bank Publications - Reports 32201, The World Bank Group.
    18. Hisali, Eria & Ddumba-Ssentamu, John, 2013. "Foreign aid and tax revenue in Uganda," Economic Modelling, Elsevier, vol. 30(C), pages 356-365.
    19. Oyarzo, Mauricio & Paredes, Dusan, 2019. "Revisiting the link between resource windfalls and subnational crowding out for local mining economies in Chile," Resources Policy, Elsevier, vol. 64(C).
    20. Ivanyna, Maksym & von Haldenwang, Christian, 2012. "A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, vol. 6, pages 1-44.
    21. repec:ehl:lserod:124290 is not listed on IDEAS
    22. Standing, André, 2014. "Ghana׳s extractive industries and community benefit sharing: The case for cash transfers," Resources Policy, Elsevier, vol. 40(C), pages 74-82.
    23. Achua, Joseph Kwaghkor & Yusuf, Mariam & Wakdok, Samuel Stephen, 2022. "Nonlinear public debt and resource rent nexus in highly indebted resource-rich sub-Saharan economies: Evidence from Nigeria," Resources Policy, Elsevier, vol. 79(C).

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:unu:wpaper:wp-2025-66. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Siméon Rapin (email available below). General contact details of provider: https://edirc.repec.org/data/widerfi.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.