Taxation, aid and democracy are closely related in poor aid-dependent African countries. The way they tackle the issue of domestic revenue mobilisation significantly influences their potential for economic growth and democratic consolidation. This proposition is based on the reading of historical, political and economic literature, and it forms the general basis for a three-year research programme recently started. Namibia, Tanzania and Uganda are the case countries. The research aims to contribute to a better understanding of the evolution of tax systems in African countries. Furthermore, it aims to explore the constraints and options available for policy making on revenue mobilisation and democratisation. This paper presents the general outline of the research programme, and the major areas of research to be dealt with.
Taxing Africa: Coercion, Reform and Development
Mick Moore, Wilson Prichard and Odd-Helge Fjeldstad
Tax and development: Donor support to strengthen tax systems in developing countries
Public Administration and Development
Taxation and development in Africa. How aid can strengthen tax systems
NAI Forum. The Nordic Africa Development Policy Forum
Taxation and development: a review of donor support to strengthen tax systems in developing countries
The role of ICT in property tax administration: Lessons from Tanzania
William McCluskey, Chyi-Yun Huang
Policy implementation under stress: Central-local government relations in property tax administration in Tanzania
Odd-Helge Fjeldstad, Merima Ali and Lucas Katera
Journal of Financial Management of Property and Construction
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