Taxation and State-Building in Developing Countries

Bräutigam, Deborah; Fjeldstad, Odd‐Helge; Moore, Mick

doi:10.1017/cbo9780511490897

Cited by 339 publications

(13 citation statements)

References 191 publications

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“…For instance, in both regions, a strong reliance on trade and other indirect taxes dates back to the colonial times where trade was the main source of revenues (Frankema & Booth, 2019;Gwaindepi & Siebrits, 2020;Jerven, Suesse, & Albers, 2020). This delayed the shift to direct forms of taxation that are often considered desirable for state building (Atria, Groll, & Valdes, 2018;Brautigam, 2008;Moore et al, 2018). Direct taxes are not only stable, compared, for instance, with externally driven trade taxes, but have potential positive spillovers.…”

Section: Motivationmentioning

confidence: 99%

Domestic revenue mobilisation in developing countries: An exploratory analysis of sub‐Saharan Africa and Latin America

Gwaindepi

2021

J of Intl Development

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This study compares taxation trends, volatility and tax effort between sub-Saharan Africa (SSA) and Latin American and the Caribbean (LAC) countries since 1980. It finds that the LAC countries lead on revenue collection and revenue stability, but richer SSA countries outperform their LAC counterparts. Since 2010, there has been a divergence on personal income taxes, which have grown in SSA but declined in the LAC. The panel analysis shows that tax determinants are sensitive to income levels. The study shows the importance of exploring diversity and crossregional variations on income levels. Additionally, it shows that room exists for peer-to-peer lessons on tax reforms.

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Section: Motivationmentioning

confidence: 99%

Domestic revenue mobilisation in developing countries: An exploratory analysis of sub‐Saharan Africa and Latin America

Gwaindepi

2021

J of Intl Development

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“…On one hand, they argued that an effective national tax system may be paramount to the attainment of sustainable development because such payer mechanism could galvanize the domestic revenue base for developing countries (Brautigam et al 2008;Fjeldsttad 2014;OECD 2012;Moore 2008). Brautigam, Fjeldstad & Moore (2008) also argues that there is a moderate relationship between nation building and effective taxation. This is because tax revenue could enhance governance and stronger incentives to promote economic growth (African Development Bank 2011;Moore 2008;OECD 2012).…”

Section: Introductionmentioning

confidence: 99%

Analysis of the Determinants of Tax Policy Compliance in Nigeria

Dibie¹,

Dibie²

2020

JPAG

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This paper examines the factors that determines tax policy compliance and the impediments to effective tax administration in Nigeria. The objectives are to: (a) determine if there is a relationship between knowledge of tax laws and compliance in Nigeria; and (b) if there is a positive relationship between corruption and tax compliance. The paper argues that taxpayers’ knowledge of Nigerian tax laws could positively influence citizens attitude and behavior towards compliance. The primary data were derived from interviews, and questionnaires. The conceptual frameworks are based on strategic and benchmark approaches, and principal agent model. The data analysis shows that there is a strong positive relationship between lack of tax knowledge, low level of education and tax compliance in Nigeria. The findings of this study also reveal that there is a strong positive correlation between corruption and tax evasion. The inadequate use of information technology in tax administration, and lack of government incentives as well as poor working condition have negative correlation with tax collection management. There is however significant relationship between inappropriate assessment system, poor economic situation in the country, and lower tax compliance rate in the country. Some benchmark strategic policy recommendations are provided on how to better implement tax compliance laws in Nigeria in the future.

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“…Levi's focus on collective action and revenue systems has provoked considerable interest among economists and political scientists who developed a research field termed the "New Fiscal Sociology" (Moore, 2004;Bräutigam et al, 2008;Martin et al, 2009;Yun-Casalilla and O'Brien, 2012;Martin and Prasad, 2014;Monson and Scheidel, 2015). Like the fiscal sociologists, we saw much potential in Levi's work, but we wanted to carry her Western-centered project across regions, time periods, and cultures.…”

Section: Collective Action Theory and Good Governmentmentioning

confidence: 99%

Moral Collapse and State Failure: A View From the Past

et al. 2020

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We have found that collective action theory, as developed by Margaret Levi and others, provides a new direction for the study of growth and decline of premodern states. By following this lead, we challenge the traditional consensus that despotic rule and relations characterized most premodern states, demonstrating instead a state-building process in which fiscal economies of joint production fostered the implementation of good government such as accountable leadership and public goods. In this paper we focus attention on causes and consequences of state decline, highlighting the decline pattern found in societies where there had been good government. Our comparative investigation reveals that while regimes providing good government policies and practices were highly regarded by citizens and brought benefits to them, they were not always enduring over time and regime decline was frequently followed by serious demographic and economic consequences. While causes of decline were varied, we describe and comment on four well-documented examples in which primary causality can be traced to a principal leadership that inexplicably abandoned core principles of state-building that were foundational to these polities, while also ignoring their expected roles as effective leaders and moral exemplars.

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Taxation and State-Building in Developing Countries

Cited by 339 publications

References 191 publications

Domestic revenue mobilisation in developing countries: An exploratory analysis of sub‐Saharan Africa and Latin America

Domestic revenue mobilisation in developing countries: An exploratory analysis of sub‐Saharan Africa and Latin America

Analysis of the Determinants of Tax Policy Compliance in Nigeria

Moral Collapse and State Failure: A View From the Past

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