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dc.contributor.authorQuak, Evert-jan
dc.date.accessioned2019-10-24T10:33:33Z
dc.date.available2019-10-24T10:33:33Z
dc.date.issued2019-09-30
dc.identifier.citationQuak, E. (2019). Taxation and accountability: how to improve the state-citizen social contract through. K4D Helpdesk Report No 663. Brighton, UK: Institute of Development Studies.en
dc.identifier.urihttp://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/14752
dc.description.abstractThis rapid review synthesises the literature from academic, policy, and knowledge institution sources on how taxation can be effectively used as an instrument for accountability and responsiveness by governments in Low- and Middle-Income Countries (LMICs). The review concludes that there is sufficient evidence that links taxation with accountability. However, this does not mean that such outcomes are always guaranteed; taxation does not automatically translate into higher government responsiveness and accountability through tax bargaining processes in which citizens and business actors engage with state actors. For a positive outcome to happen, tax policy and donor-led interventions need to focus merely on building forums where tax bargaining can happen, civil society support, tax communication strategies towards citizens, strengthening taxpayers’ rights, horizontal equity in tax collection, and strengthen direct taxes.en
dc.language.isoenen
dc.publisherIDSen
dc.relation.ispartofseriesK4D Helpdesk Report;663
dc.rights.urihttps://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/en
dc.subjectEconomic Developmenten
dc.subjectFinanceen
dc.subjectGovernanceen
dc.titleTaxation and Accountability: How to Improve the State-Citizen Social Contract Through Taxationen
dc.typeHelpdesken
dc.rights.holder© DFID - Crown copyright 2019en
dcterms.dateAccepted2019-09-30
rioxxterms.funderDepartment for International Development, UK Governmenten
rioxxterms.identifier.projectK4Den
rioxxterms.versionVoRen
rioxxterms.funder.project238a9fa4-fe4a-4380-996b-995f33607ba0en


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  • K4D [765]
    K4D supports learning and the use of evidence to improve the impact of development policy and programmes. The programme is designed to assist the Foreign, Commonwealth and Development Office (FCDO) and other partners to be innovative and responsive to rapidly changing and complex development challenges.

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