TAILIEUCHUNG - Taxation and State-Building inDeveloping Countries

There is a widespread concern that, in some parts of the world, govern- ments are unable to exercise effective governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enter- prises, kidnap gangs, terrorist networks, do govern- ments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and respon- siveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue author- ity is the central pillar of state. | Taxation and State-Building in Developing Countries Capacity and Consent EDITED BY Deborah Brautiftim. Odd-Helge FjeMstad and Mick Moore Cammidgk Cambridge 9780521888158 This page intentionally left blank Taxation and State-Building in Developing Countries There is a widespread concern that in some parts of the world governments are unable to exercise effective authority. When governments fail more sinister forces thrive warlords arms smugglers narcotics enterprises kidnap gangs terrorist networks armed militias. Why do governments fail This book explores an old idea that has returned to prominence that authority effectiveness accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid and it matters how they tax them. Taxation stimulates demands for representation and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa Asia Eastern Europe and Latin America this book presents and evaluates these arguments updates theories derived from European history in the light of conditions in contemporary poorer countries and draws conclusions for policy-makers. DEBORAH BRAUTIGAM is Associate Professor at American University Washington DC. ODD-HELGE FJELDSTAD is Research Director at the Chr. Michelsen Institute Norway and Director of the U4 Anti-Corruption Resource Centre. MICK MOORE is Professorial Fellow in the Institute of Development Studies and Director of the Centre for the Future State at the University of .

• Tài chính doanh nghiệp
• competing narratives
• tax collection
• Capacity
• consent
• export taxation
• state building
• International territorial
• Mandate System
• Accountability issues
• Status questions
• territorial administration
• consensual origin
• statebuilding mandate