Show simple item record

dc.contributor.authorFjeldstad, Odd‐Helge
dc.date.accessioned2018-05-03T11:52:54Z
dc.date.available2018-05-03T11:52:54Z
dc.date.issued2014-08-05
dc.identifier.citationFjeldstad, O.H (2013) Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries, Public Admin. Dev. 34, 182-193en
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13711
dc.description.abstractRecent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilisation to finance public goods and services, as well as recognition of the centrality of taxation for growth and redistribution. The global financial crisis has also led many donor countries to pay more attention to the extent and effectiveness of the aid they provide and to ensuring that they support rather than discourage developing countries' own revenue‐raising efforts. This article reviews the state of knowledge on aid and tax reform in developing countries, with a particular focus on Sub‐Saharan Africa. The article argues that considerable and sustained efforts are required before the tax systems in most low‐income countries will be significantly broadened and perceived as legitimate by the majority of citizens. Thus, donors should complement the traditional ‘technical’ approach to tax reform with measures that encourage constructive engagement between governments and citizens over tax issues. Finally, the article cautions against potential problems of donor duplication and fragmentation, which may weaken reform efforts by diverting local capacities, reducing local ownership and undermining the coherence of reform programmes.en
dc.language.isoen_USen
dc.publisherWiley Online Libraryen
dc.relation.ispartofseriesSpecial Issue Article;
dc.rights© 2014 The Authors. Public Administration and Development published by John Wiley & Sons, Ltd. This is an open access article under the terms of the Creative Commons Attribution‐NonCommercial License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited and is not used for commercial purposes.en
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/en
dc.subjectGovernanceen
dc.titleTaxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countriesen
dc.typeArticleen
dc.rights.holder© 2014 The Authors.en
dc.identifier.externalurihttps://onlinelibrary.wiley.com/doi/full/10.1002/pad.1676en
dc.identifier.teamGovernanceen
dc.identifier.doi10.1002/pad.1676
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectDefault projecten
rioxxterms.versionNAen
rioxxterms.versionofrecord10.1002/pad.1676en
rioxxterms.funder.project9ce4e4dc-26e9-4d78-96e9-15e4dcac0642en


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record

© 2014 The Authors. Public Administration and Development published by John Wiley & Sons, Ltd. This is an open access article under the terms of the Creative Commons Attribution‐NonCommercial License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited and is not used for commercial purposes.
Except where otherwise noted, this item's license is described as © 2014 The Authors. Public Administration and Development published by John Wiley & Sons, Ltd. This is an open access article under the terms of the Creative Commons Attribution‐NonCommercial License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited and is not used for commercial purposes.