Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa
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Date
2023-08-09Author
Beach, Rachel
van den Boogaard, Vanessa
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Abstract
The expansion of the ‘tax net’ has commanded
considerable domestic and international policy attention
as a means of financing essential services, reducing
dependence on international aid, and producing positive
‘government dividends.’ A growing body of research,
however, questions the logic of extending the tax base,
particularly among individuals and businesses in the urban
informal economy, highlighting the associated revenue
inefficiencies, negative equity implications, and lack of a
direct relationship between tax payment and government
accountability.
Citation
Beach, R. and van den Boogaard, V. (2023) Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa, ICTD Research in Brief 89, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2023.035DOI
10.19088/ICTD.2023.035Is part of series
ICTD Research in Brief;89Rights holder
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http://creativecommons.org/licenses/by/4.0/Sponsor
Foreign, Commonwealth & Development OfficeBill & Melinda Gates Foundation
Norwegian Agency for Development Cooperation