Taxing Africa coercion, reform and development

Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers-an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collector...

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Detalles Bibliográficos
Otros Autores: Moore, Mick, author (author), Prichard, Wilson, author, Fjeldstad, Odd-Helge, author
Formato: Libro electrónico
Idioma:Inglés
Publicado: London, UK : Zed, in association with International African Institute, Royal African Society, World Peace Foundation [2018]
Materias:
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009866292106719
Tabla de Contenidos:
  • 1. Why does tax matter?
  • 2. A new tax era in Africa?
  • 3. Is Africa the victim of global forces?
  • 4. What can Africa do in the face of international tax challenges?
  • 5. Extractives and extraction: taxing oil, gas and minerals
  • 6. Taxing at national level: rising to the challenge?
  • 7. Small taxes and large burdens: informal and subnational revenues
  • 8. Does taxation lead to improved governance?
  • 9. The way forward.