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    Taxation and state building: towards a governance focused tax reform agenda

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    Date
    2010-09
    Author
    Prichard, Wilson
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    Impact
    Abstract
    Taxation is fundamental to sustainable development, as it supports the basic functions of an effective state and sets the context for economic growth. More often overlooked is the role of taxation as a catalyst for the development of responsive and accountable government, and for the expansion of state capacity. Recent research has begun to focus on this broader relationship between taxation and state building, but the analysis has frequently remained relatively theoretical and abstract. This paper seeks to chart new territory by translating the findings of existing research into a practical agenda for action, focusing on the specific measures that governments, with the support of development partners, could be taking to strengthen the state building role of taxation. In short, this paper seeks to outline the core elements of a governance focused tax reform agenda.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/908
    Citation
    Prichard, W (2010) 'Taxation and State Building: Towards a Governance Focused Tax Reform Agenda', IDS Working Paper 341, Brighton: IDS
    Is part of series
    IDS Working Paper;341
    More details
    http://www.ntd.co.uk/idsbookshop/details.asp?id=1172
    Library catalogue entry
    http://bldscat.ids.ac.uk/cgi-bin/koha/opac-search.pl?q=rn:309493
    Rights holder
    Institute of Development Studies
    Rights details
    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
    Collections
    • IDS Research [1598]
    • International Centre for Tax and Development [394]

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