Taxation and local democracy under the oil state
This project combines research on taxation (upstream) and spending (downstream) at the local level in Angola. It will shed light on the overall direction in which the local governance system in Angola is evolving: towards a “developmental” system or a political control-and-spend system associated with the resource curse.
The overall objective is to contribute to the development of a local governance system which is based on a social fiscal contract between citizens and government. This involves taxation and expenditure systems that are perceived to be fair by citizens, locally embedded, well adapted to local needs and capacities and generally contributing to growth and social development.
In this project the researchers will revisit the municípios visited in Malanje, Luanda, Huíla and Benguela in order to assess the development since last field work. In addition, one to two new case studies will be added.