Building tax systems in fragile states. Challenges, achievements and policy recommendations
The purpose of this study is to systematise and analyse existing knowledge on taxation in fragile states. Efforts to support domestic revenue mobilisation in conflict situations require a different approach and other means than in the more stable developing countries. On that basis, the study discusses possible entry points for Norwegian support to domestic revenue mobilisation in ways that may contribute to strengthen state-building and improve government legitimacy.
Complexity, limited experience and security concerns suggest that one should be cautious to adopt bilateral technical assistance programmes of the kind implemented in other developing countries. Instead, the study argues in favour of engagement via multilateral institutions, including multi-donor trust funds and other forms of pooled resources.
Nine entry points are recommended for Norwegian support to taxation in fragile states:
- Do no harm
- Safeguard donor coordination, but ensure a certain humility
- Support customs administration
- Capacitate management and taxation of natural resources
- Support the United Nations Tax Committee
- Improve taxpayer-tax administration relations
- Remember the sub-national tax system
- Support civil based organisations
- Develop research capacity
Viable entry points are likely to differ substantially from country to country depending on context and demand. Fragility has many features and the challenges facing different states differ.
Afghanistan: A Political Economy Analysis
Stein Sundstøl Eriksen, Arne Strand, Kaja Christine Andersen Borchgrevink, Kristian Berg Harpviken
Country Evaluation Brief: Afghanistan
Arne Strand, Astri Suhrke, Nils Taxell
Lack of consultation. Stakeholders’ perspectives on local content requirements in the petroleum sector in Tanzania
Espen Villanger (CMI), Abel Kinyondo (Repoa), Ingvild Hestad (CMI)
Violence against women in the context of urban poverty in Angola
Iselin Åsedotter Strønen, Margareth Nangacovie
Professional Agency in the Ecology of Wrongdoing
Brooke Harrington, Copenhagen Business School
Should developing countries establish petroleum funds?
The Energy Journal
The Other Side of Taxation: Extraction and Social Institutions in the Developing World
Ellen Lust and Lise Rakner
Annual Review of Political Science