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| Author | : International Monetary Fund. Fiscal Affairs Dept. |
| Publisher | : International Monetary Fund |
| Total Pages | : 86 |
| Release | : 2011-08-03 |
| Genre | : Business & Economics |
| ISBN | : 1498339247 |
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
| Author | : Mick Moore |
| Publisher | : Bloomsbury Publishing |
| Total Pages | : 289 |
| Release | : 2018-07-15 |
| Genre | : Business & Economics |
| ISBN | : 1783604557 |
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
| Author | : Wilson Prichard |
| Publisher | : Cambridge University Press |
| Total Pages | : 309 |
| Release | : 2015-09-11 |
| Genre | : Business & Economics |
| ISBN | : 1107110866 |
This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.
| Author | : Mr.David Kloeden |
| Publisher | : International Monetary Fund |
| Total Pages | : 48 |
| Release | : 2011-07-01 |
| Genre | : Business & Economics |
| ISBN | : 1455296732 |
Despite positive but mixed progress over two decades, most lower income African countries need to enhance their low tax-to-GDP ratios by mobilizing domestic resources to complement debt relief, donor aid and to achieve the MDG and poverty reduction objectives. With these goals in mind, most African countries have undertaken revenue administration reforms and from the early 1990s, 16 of 19 Anglophone Africa countries established some form of revenue authority (RA) for greater governance, financing, and workforce autonomy. Changes in governance and HR practices are evident, but has revenue administration improved overall? Capacity limitations and integrity issues persist. The introduction of VAT heralded self-assessment, but in most instances without being integrated with income tax administration. Rather, VAT administration was assigned to a separate department. Special units for large taxpayers are now common following initial challenges, but programs for other taxpayer segments are still emerging.
| Author | : Gedion Onyango |
| Publisher | : Routledge |
| Total Pages | : 912 |
| Release | : 2021-12-30 |
| Genre | : Political Science |
| ISBN | : 1000513947 |
This Handbook provides an authoritative and foundational disciplinary overview of African Public Policy and a comprehensive examination of the practicalities of policy analysis, policymaking processes, implementation, and administration in Africa today. The book assembles a multidisciplinary team of distinguished and upcoming Africanist scholars, practitioners, researchers and policy experts working inside and outside Africa to analyse the historical and emerging policy issues in 21st-century Africa. While mostly attentive to comparative public policy in Africa, this book attempts to address some of the following pertinent questions: How can public policy be understood and taught in Africa? How does policymaking occur in unstable political contexts, or in states under pressure? Has the democratisation of governing systems improved policy processes in Africa? How have recent transformations, such as technological proliferation in Africa, impacted public policy processes? What are the underlying challenges and potential policy paths for Africa going forward? The contributions examine an interplay of prevailing institutional, political, structural challenges and opportunities for policy effectiveness to discern striking commonalities and trajectories across different African states. This is a valuable resource for practitioners, politicians, researchers, university students, and academics interested in studying and understanding how African countries are governed.
| Author | : Professor of Politics and Development Sam Hickey |
| Publisher | : Oxford University Press |
| Total Pages | : 305 |
| Release | : 2023-02-19 |
| Genre | : Political Science |
| ISBN | : 0192864963 |
This is an open access title available under the terms of a CC BY-BC-ND 4.0 International License. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Why do certain parts of the state in Africa work so effectively despite operating in difficult governance contexts? How do 'pockets of bureaucratic effectiveness' emerge and become sustained over time? And what does this tell us about the prospects for state-building and development in Africa? Repeated economic and social crises have demanded that development thinkers and policy actors have had to engage with the critical role that states play in delivering development. Pockets of Effectiveness and the Politics of State-building and Development in Africa shows that politics is the driving factor that shapes how well state agencies perform their roles. It deploys a new conceptual framework DS the power domains approach DS to explore the shifting fortunes of key state agencies in five countries DS Ghana, Kenya, Rwanda, Uganda, and Zambia DS over the past three decades. Our original research reveals when, how and why political rulers decide to build effective state agencies and enable them to deliver certain forms of economic development DS often through forming strategic coalitions with senior bureaucrats and with international support DS and also when this support falters and gives way to a politics of survival. Comparative analysis identifies two potential trajectories towards state-building in Africa, each shaped by different configurations of social and political power. The book critiques the role that international development agencies have played in (mis)shaping the state in Africa and suggests a new strategic agenda for building the state capacities required to deliver sustained development at the current juncture. The book closes with critical commentaries from two leading scholars in the field, to help place our work in context and establish the next steps for research and strategy in this increasingly important area of development theory and practice.
| Author | : François Bourguignon |
| Publisher | : Cambridge University Press |
| Total Pages | : 449 |
| Release | : 2023-11-23 |
| Genre | : Business & Economics |
| ISBN | : 1009278487 |
Benin is a small, slow-growing economy whose development relies on two sources of rent that are controlled by self-centred elites: cotton export and illegal cross-border trade with Nigeria. Patrimonialism governs Beninese society as a forceful struggle for political power takes place between the oligarchs who control these sources and use them as formidable levers of power. State Capture and Rent-Seeking in Benin argues that this struggle causes the instability and unpredictability of economic policies, resulting in institutional problems that make economic diversification and growth difficult. Based on a thorough account of the economic, social, and political development of Benin, this institutional diagnostic provides a detailed analysis of its critical institution- and development-sensitive areas such as electoral campaign finance, state capture by business and elites, management of the cotton sector, the tax effort, the informal trading between Benin and Nigeria, and the political economy of land reform.
| Author | : Dorothy Kwagala-Igaga |
| Publisher | : Cambridge Scholars Publishing |
| Total Pages | : 270 |
| Release | : 2016-12-14 |
| Genre | : Business & Economics |
| ISBN | : 1443857254 |
In 1997, Uganda undertook extensive reforms in tax legislation. This had been preceded by the structural reforms in tax administration that saw the creation of the Uganda Revenue Authority in 1991. The aim of the far reaching reforms was to improve the tax system and increase its revenue productivity. This book demonstrates that the reforms were not as successful as anticipated and revenues have not improved in a sustained way. The revenue from direct taxes only contributes about 20% to the total revenue, well below the Sub-Saharan average of 40%. This has focused attention on the appropriateness of the reforms. The focus of the reforms on achieving efficiency did not sufficiently take into account the fundamental importance of equity within the system. As a result, the Income Tax Act 1997 embodies distortions and inequalities in the treatment of taxable income and taxpayers that have led to inefficiency in the system as a whole. The tax reforms also took a narrow technical view of the tax system. The book employs political economy and optimal theory to explain the weaknesses in the tax system. It is argued that the reforms, although well designed, were not likely to be successful given the timing and context of implementation. The multidisciplinary and functionalist approach of the book is helpful in highlighting the constraints in which tax design and tax reform is undertaken in Uganda. It is argued that the reforms we “blunted” by the manner of their formulation and context of implementation. Taxation is a socio-political issue and yet the IMF and World Bank which supported the reforms did not take into account the limited political will. The lack of consensus in policy formulation has weakened the socio-contract and allowed the government to blame external factors for the poor performance. The weaknesses in governance and corruption have had an impact on the tax system by encouraging tax avoidance and evasion among political elites as well as on activities in the informal sector.
| Author | : International Monetary Fund |
| Publisher | : International Monetary Fund |
| Total Pages | : 81 |
| Release | : 2015-01-29 |
| Genre | : Business & Economics |
| ISBN | : 1498344895 |
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
| Author | : Roel Dom |
| Publisher | : World Bank Publications |
| Total Pages | : 402 |
| Release | : 2022-01-19 |
| Genre | : Business & Economics |
| ISBN | : 1464817723 |
Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments.
