Developing countries face new and pressing challenges as they strive to build more effective and accountable public institutions. These difficulties differ from those experienced historically by OECD countries, yet patterns of state-society interaction, including taxation, remain central to the process. This book explores the vital links between taxation and state-building in a range of low and middle income countries, including China, Russia, Poland, Chile, Tanzania, Uganda and Ghana. It analyses whether taxation can provide the focus for constructive state-society bargaining and if global programmes of tax reform might be modified to take more account of state-building objectives.
This is a book for both scholars and policymakers. It combines rigorous scrutiny of the evidence with practical suggestions for policy change.
The contributors address two broad questions:
- How do taxation and sources of public revenue affect state-building and governance in contemporary developing countries?
- What sort of arrangements might be politically feasible to enable governments to tax more effectively, equitably and sustainably, and hence improve the chances for constructive bargaining with citizens over tax?
In this volume:
- Mass Taxation and State-Society Relations in East Africa
Fjeldstad, Odd-Helge and Ole Therkildsen
- Tax Reform and State Building in a Globalized World
Fjeldstad, Odd-Helge and Mick Moore
Values education for public integrity. What works and what doesn’t
Carissa Munro, Monica Kirya
Corruption in the time of COVID-19: A double-threat for low income countries
Sarah Steingrüber, Monica Kirya, David Jackson, Saul Mullard
The UAE’s Humanitarian Diplomacy: Claiming State Sovereignty, Regional Leverage and International Recognition
Evaluation of Sida’s Model for Bilateral Research Cooperation
Inge Tvedten (Team Leader), Raphaëlle Bisiaux, Adam Pain, Arne Tostensen, Panith Chou, Catherine Ngugi, Rodrigo Paz and Fredrik Åström
The Customer is King: Evidence on VAT Compliance in Tanzania
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen, Vincent Somville
Governing petroleum resources in Tanzania: Lessons learned and policy implications
Odd-Helge Fjeldstad, Donald Mmari and Kendra Dupuy
Governing petroleum resources: Prospects and challenges for Tanzania