The Institute of Development Studies and Partner Organisations
Browse

Tax and Governance in Rural Areas: The Implications of Inefficient Tax Collection

Download (841.79 kB)
journal contribution
posted on 2024-09-05, 21:41 authored by Vanessa van den Boogaard, Rachel Beach
While there has been increasing policy attention on broadening tax bases in low-income countries, taxing citizens in rural areas often leads to neither revenue gains nor stronger accountability outcomes. Through case studies of Sierra Leone and Togo, we demonstrate that revenue collection in rural areas is highly inefficient, leading to little, if any, revenue gains after factoring in collection costs. Accordingly, we question the existing rationales for extending taxation to rural citizens in low-income countries. Instead, we argue for a rethinking of the role of taxation in rural areas, considering the nature of social contracts and limited fiscal reciprocity.

Funding

Default funder

History

Publisher

John Wiley & Sons Ltd

Citation

van den Boogaard, V. and Beach, R. (2023) 'Tax and Governance in Rural Areas: The Implications of Inefficient Tax Collection', Journal of International Development, DOI: 10.1002/jid.3756

Version

  • VoR (Version of Record)

IDS Item Types

Article

Copyright holder

© 2023 The Authors. Journal of International Development published by John Wiley & Sons Ltd

Country

Togo; Sierra Leone

Language

en

Usage metrics

    International Centre for Tax and Development

    Categories

    No categories selected

    Licence

    Exports

    RefWorks
    BibTeX
    Ref. manager
    Endnote
    DataCite
    NLM
    DC