Download or read book Taxation Responsiveness and Accountability in Sub Saharan Africa written by Wilson Prichard and published by . This book was released on 2015 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation Responsiveness and Accountability in Sub Saharan Africa written by Wilson Prichard and published by Cambridge University Press. This book was released on 2015-09-11 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the connections between taxation and accountability in developing countries, providing both new evidence and an invaluable starting point for future research. Drawing on cross-country econometric evidence and detailed case studies from Ghana, Kenya and Ethiopia, Wilson Prichard shows that reliance on taxation has, in fact, increased responsiveness and accountability by expanding the political power wielded by taxpayers. Critically, however, processes of tax bargaining have been highly varied, frequently long term and contextually contingent. Capturing this diversity provides novel insight into politics in developing countries and how tax reform can be designed to encourage broader governance gains.

Download or read book Tax Policy in Sub Saharan Africa written by Zmarak Shalizi and published by World Bank Publications. This book was released on 1988 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trade is an essential driver for sustained economic growth, and growth is necessary for poverty reduction. In Sub-Saharan Africa, where three-fourths of the poor live in rural areas, spurring growth and generating income and employment opportunities is critical for poverty reduction strategies. Seventy percent of the population lives in rural areas, where livelihoods are largely dependent on the production and export of raw agricultural commodities such as coffee, cocoa, and cotton, whose prices in real terms have been steadily declining over the past decades. The deterioration in the terms of trade resulted for Africa in a steady contraction of its share in global trade over the past 50 years. Diversification of agriculture into higher-value, non-traditional exports is seen today as a priority for most of these countries. Some African countries-in particular, Kenya, South Africa, Uganda, CÔte d'Ivoire, Senegal, and Zimbabwe-have managed to diversify their agricultural sector into non-traditional, high-value-added products such as cut flowers and plants, fresh and processed fruits and vegetables. To learn from these experiences and better assist other African countries in designing and implementing effective agricultural growth and diversification strategies, the World Bank has launched a comprehensive set of studies under the broad theme of "Agricultural Trade Facilitation and Non-Traditional Agricultural Export Development in Sub-Saharan Africa." This study provides an in-depth analysis of the current structure and dynamics of the European import market for flowers and fresh horticulture products. It aims to help client countries, industry stakeholders, and development partners to get a better understanding of these markets, and to assess the prospects and opportunities they offer for Sub-Saharan African exporters.

Download or read book Taxation Reponsiveness and Accountability in Sub Saharan Africa written by Wilson R. S. Prichard and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis explores the argument that the need for governments to raise tax revenue, as opposed to relying on resource rents or other sources of non-tax revenue, may increase the likelihood that they will be responsive and accountable to their citizens. It employs a combination of quantitative and qualitative methods, first testing the relationship between tax reliance and accountability econometrically using cross-country data and then turning to detailed case studies from Ghana, Kenya and Ethiopia. The econometric results conclude that while existing data is consistent with the argument that tax reliance contributes to greater responsiveness and accountability, it is not possible to establish causality due to a combination of data limitations and the complexity of the underlying causal processes. This ambiguous finding provides motivation for the detailed case studies that follow. The causal model developed here proposes that the need for governments to rely on taxation may strengthen taxpayer demands for responsiveness and accountability, owing to the possibility of tax resistance and the role of taxation as a catalyst for collective action. Consistent with this model, the case study chapters present detailed historical narratives that capture significant examples from each of the three countries in which the need for taxation has contributed significantly to the expansion of responsiveness and accountability. As importantly, the case study evidence provides a nuanced understanding of the nature of the connections between taxation, responsiveness and accountability, highlighting three distinct types of causal processes at work, as well as the most significant social, political and economic contextual factors that shape the potential for tax bargaining. These lessons point toward important policy implications for foreign aid and tax reform more broadly.

Download or read book Tax Revenue in Sub Saharan Africa written by Mr.Dhaneshwar Ghura and published by International Monetary Fund. This book was released on 1998-09-01 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: An analysis of data for 39 sub-Saharan African countries during 1985–96 indicates that the variations in tax revenue-GDP ratios within this group are influenced by economic policies and the level of corruption. Namely, these ratios rise with declining inflation, implementation of structural reforms, rising human capital (a proxy for the provision of public services by the government), and declining corruption. The paper confirms that the tax revenue ratio rises with income, and that elements of a country’s tax base (such as the share of agriculture in GDP and the degree of openness) influence tax revenue.

Download or read book Taxation and Accountability in Sub Saharan Africa written by Lucy Elizabeth Semple Martin and published by . This book was released on 2015 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax and Sustainable Development in Sub Saharan Africa written by Alex Adegboye and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper establishes how accountability quality might mediate the effect of tax revenue on sustainable development in 41 sub-Saharan African countries for the period 1990-2019. The empirical evidence is based on three empirical strategies: generalized method of moments, instrumental variable Tobit, and quantile regressions. The following findings are revealed. First, accountability dynamics influence tax revenue in ways that have favourable net effects on sustainable development. Second, the conditional impacts between accountability dynamics and tax revenues are constantly negative, even though the demonstrated net effects are compatible with the paper's theoretical predictions. Third, the net consequences are decomposed to establish thresholds for further policy. Thresholds are points where there are no net effects and where further intensifying accountability dynamics would produce adverse net impacts. At the stated thresholds, further policy actions must be complemented with accountability dynamics in order to modulate tax revenues for strong sustainability. We conclude that policy makers in sub-Saharan African nations should coordinate measures that improve accountability in view of other complementary policies, because accountability serves as a 'force multiplier' enhancing the absorptive capacity of tax mobilization, which in turn promotes strong sustainability.

Download or read book Presumptive Taxation in Sub Saharan Africa written by Mr.Günther Taube and published by International Monetary Fund. This book was released on 1996 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyses presumptive taxation methods and their application in Sub-Saharan Africa. Presumptive taxation involves simple techniques to capture domestic transactions and sources of income that frequently escapes conventional taxation.

Download or read book Taxation and Accountability in Sub Saharan Africa written by Roel Dom and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation in Sub Saharan Africa written by and published by . This book was released on 1981 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation in Sub Saharan Africa Part 1 Tax Policy and Administration in Sub Saharan Africa Part 2 a Statistical Evaluation of Taxation in Sub Saharan Africa written by and published by . This book was released on 1981 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation in sub Saharan Africa written by and published by . This book was released on 1981 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation in Sub Saharan Africa Pt 1 Tax Policy and Administration in Sub Saharan Africa Pt 2 a Statistical Evaluation of Taxation in Sub Saharan Africa written by International Monetary Fund and published by . This book was released on 1981 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Essays on Tax Accountability and Fiscal Capacity in Sub Saharan Africa written by Roel Dom and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Policy in Sub Saharan Africa written by Zmarak M. Shalizi and published by . This book was released on 1988 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation in Sub Saharan Africa written by Mr.Carlos A. Aguirre and published by International Monetary Fund. This book was released on 1981-10-31 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study indentifies some of the taxation problems most frequently encountered by Fund member countries in sub-Saharan Africa and seeks solutions that may be useful to either the region as a whole or to groups of countries in the region.

Download or read book Tax Policy in Sub Saharan Africa A Framework for Analysis written by and published by . This book was released on 1989 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report on tax policy which strenthen the role of the price mechanism in allocating resources, based on the existing tax structures of the countries of Sub-Saharan Africa.