Kooperativer Bibliotheksverbund

UID:

Format: 1 Online-Ressource (x, 276 pages) , illustrations

Edition: Also published in print

ISBN: 9781350222861

Series Statement: African arguments

Content: 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.

Content: 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 collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of `informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies

Note: "In assocation with International African Institute, Royal African Society, World Peace Foundation." , Includes bibliographical references (pages 223-249) and index , Also published in print. , Mode of access: World Wide Web. , Barrierefreier Inhalt: Compliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily

Additional Edition: ISBN 9781783604555

Additional Edition: ISBN 9781783604548

Additional Edition: ISBN 1783604549

Additional Edition: ISBN 9781783604531

Additional Edition: ISBN 1783604530

Additional Edition: ISBN 9781783604562

Additional Edition: ISBN 9781783604579

Additional Edition: ISBN 9781783604548

Additional Edition: Erscheint auch als Druck-Ausgabe ISBN 9781783604548

Language: English

Keywords: Electronic books

DOI: 10.5040/9781350222861

URL: kostenfrei

UID:

Format: 1 Online-Ressource (49 Seiten)

Series Statement: World Bank E-Library Archive

Content: This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only strengthen enforced compliance but can also (a) encourage quasi-voluntary compliance, (b) generate sustainable political support for reform, and (c) create conditions that are more conducive to the construction of stronger fiscal contracts. A key challenge for governments lies in finding the right combination of these three measures-enforcement, facilitation, and trust-to achieve revenue and broader development goals. The framework proposes greater reliance on locally grounded binding constraints analysis, coupled with careful attention to understanding politics and the drivers of trust in particular contexts, to guide analysis of how best different investments may be combined, prioritized, or sequenced. This framework can help policy makers to think about the right combination of strategies in specific contexts, and thus to allocate resources most effectively

Additional Edition: Erscheint auch als Druck-Ausgabe Prichard, Wilson Innovations in Tax Compliance: Conceptual Framework Washington, D.C : The World Bank, 2019

Language: English

DOI: 10.1596/1813-9450-9032

URL: Volltext  (URL des Erstveröffentlichers)

UID:

Format: 1 Online-Ressource (288 p.)

ISBN: 9781350222861 , 9781783604562 , 9781783604555 , 9781783601332 , 9781783601325 , 9781783601349 , 9781783601356 , 9781783601363 , 9781848139695 , 9781848139688 , 9781848139671 , 9781848139664 , 9781780324746 , 9781780329970 , 9781783600014 , 9781783600007 , 9781780329994 , 9781780329987 , 9781783601158 , 9781783601127 , 9781783601134 , 9781783601141 , 9781783601165 , 9781780321462 , 9781848134607 , 9781848134584 , 9781848134591 , 9781780321479 , 9781848136090 , 9781780326542 , 9781848134942 , 9781780326191 , 9781848134980 , 9781780326214 , 9781780323091 , 9781848135406 , 9781780320793 , 9781780325828 , 9781848134614 , 9781848136281 , 9781780326115 , 9781848138360 , 9781848138377 , 9781848138391 , 9781848138384 , 9781780324180 , 9781783602469 , 9781783602438 , 9781783602476 , 9781783602445 , 9781783602452 , 9781783603695 , 9781783603718 , 9781783603732 , 9781783603701 , 9781783603725 , 9781848136397 , 9781780322445 , 9781842776391 , 9781842776384 , 9781848131309 , 9781780327792 , 9781848136564 , 9781780321059 , 9781780321042 , 9781780323862 , 9781848137240 , 9781780326993 , 9781780323831 , 9781780323824 , 9781780323848 , 9781780323855 , 9781848137868 , 9781780327266 , 9781783604579 , 9781783604548 , 9781783604531 , 9781780323466 , 9781780323459 , 9781780323480 , 9781780323497 , 9781780323473 , 9781780323114 , 9781780323138 , 9781780323107 , 9781780323121 , 9781780324203 , 9781780327310 , 9781848137981 , 9781848137936 , 9781780327297 , 9781848135017 , 9781780326245

Series Statement: African Arguments

Content: 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 collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies. The eBook editions of this book are available open access under a CC BY-NC 3.0 licence on bloomsburycollections.com

Note: English

Language: Undetermined

URL: kostenfrei

UID:

Format: 1 Online-Ressource

ISBN: 9781464817724

Additional Edition: Erscheint auch als Druck-Ausgabe ISBN 978-1-4648-1755-7

Language: English

URL: URL des Erstveröffentlichers

UID:

Format: 1 Online-Ressource (circa 49 Seiten) , Illustrationen

Series Statement: Policy research working paper 9032

Content: This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only strengthen enforced compliance but can also (a) encourage quasi-voluntary compliance, (b) generate sustainable political support for reform, and (c) create conditions that are more conducive to the construction of stronger fiscal contracts. A key challenge for governments lies in finding the right combination of these three measures-enforcement, facilitation, and trust-to achieve revenue and broader development goals. The framework proposes greater reliance on locally grounded binding constraints analysis, coupled with careful attention to understanding politics and the drivers of trust in particular contexts, to guide analysis of how best different investments may be combined, prioritized, or sequenced. This framework can help policy makers to think about the right combination of strategies in specific contexts, and thus to allocate resources most effectively

Additional Edition: Erscheint auch als Druck-Ausgabe Prichard, Wilson Innovations in Tax Compliance: Conceptual Framework Washington, D.C : The World Bank, 2019

Language: English

Keywords: Graue Literatur

DOI: 10.1596/1813-9450-9032

URL: lizenzpflichtig

URL: Deutschlandweit zugänglich

UID:

Format: 1 online resource (x, 297 pages) : , digital, PDF file(s).

ISBN: 9781316275511 (ebook)

Content: 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.

Note: Title from publisher's bibliographic system (viewed on 05 Oct 2015). , Linking taxation, responsiveness, and accountability -- , The extent and limits of cross-country econometric evidence -- , The importance of detailed country-level research -- , The argument of the book -- , Revenue, tax bargaining and the politics of development -- , Research strategy and methodology -- , Structure of the book -- , Statistical appendix -- , The lessons of history : diverse pathways linking taxation and political change -- , A model of tax bargaining -- , Narrowing the focus and defining specific outcomes -- , Contextual factors affecting tax bargaining -- , Incorporating context and strategic interaction in the model -- , Conclusions -- , The political economy of taxation in Ghana 1981-2008 -- , Evidence of tax bargaining -- , The role of contextual factors -- , Conclusions -- , Appendix -- , The political economy of taxation in Kenya -- , Taxation, responsiveness and accountability in Kenya -- , Explaining patterns of tax bargaining -- , Conclusions -- , Appendix -- , The Derg and the end of the feudal state 1974-1991 -- , Liberalization and decentralization under the EPRDF 1991-2008 -- , The dynamics of regional government taxation -- , Taxation, responsiveness and accountability in contemporary Ethiopia -- , Explaining outcomes: political, economic and social barriers to tax bargaining -- , Conclusions -- , Appendix -- , Taxation, responsiveness and accountability: reviewing the evidence -- , Causal processes and outcomes -- , Contextual factors and tax bargaining -- , Conclusions -- , A broader and more nuanced understanding of tax bargaining -- , From broad claims to specific policy implications -- , Limitations and future research.

Additional Edition: Print version: ISBN 9781107110861

Language: English

URL: https://doi.org/10.1017/CBO9781316275511

URL: Volltext

URL: Volltext  (lizenzpflichtig)

UID:

Format: 1 Online-Ressource (xvii, 216 Seiten) , Diagramme

ISBN: 9781464817724

Content: Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments--

Additional Edition: ISBN 9781464817557

Additional Edition: Erscheint auch als Druck-Ausgabe ISBN 9781464817557

Language: English

URL: Deutschlandweit zugänglich

UID:

Format: 1 online resource (49 pages)

Series Statement: Policy research working papers.

Content: This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only strengthen enforced compliance but can also (a) encourage quasi-voluntary compliance, (b) generate sustainable political support for reform, and (c) create conditions that are more conducive to the construction of stronger fiscal contracts. A key challenge for governments lies in finding the right combination of these three measures-enforcement, facilitation, and trust-to achieve revenue and broader development goals. The framework proposes greater reliance on locally grounded binding constraints analysis, coupled with careful attention to understanding politics and the drivers of trust in particular contexts, to guide analysis of how best different investments may be combined, prioritized, or sequenced. This framework can help policy makers to think about the right combination of strategies in specific contexts, and thus to allocate resources most effectively.

Language: English

DOI: 10.1596/1813-9450-9032

UID:

Format: 1 online resource (49 pages)

Series Statement: Policy research working papers.

Content: This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only strengthen enforced compliance but can also (a) encourage quasi-voluntary compliance, (b) generate sustainable political support for reform, and (c) create conditions that are more conducive to the construction of stronger fiscal contracts. A key challenge for governments lies in finding the right combination of these three measures-enforcement, facilitation, and trust-to achieve revenue and broader development goals. The framework proposes greater reliance on locally grounded binding constraints analysis, coupled with careful attention to understanding politics and the drivers of trust in particular contexts, to guide analysis of how best different investments may be combined, prioritized, or sequenced. This framework can help policy makers to think about the right combination of strategies in specific contexts, and thus to allocate resources most effectively.

Language: English

DOI: 10.1596/1813-9450-9032

UID:

Format: X, 276 Seiten

ISBN: 9781783604548 , 9781783604531

Series Statement: African arguments

Note: Tabellen, Literaturverzeichnis Seite 223-249, Literaturhinweise Seite 252-265 , Why does tax matter? , A new tax era in Africa? , Is Africa the victim of global forces? , What can Africa do in the face of international tax challenges? , Extractives and extraction : taxing oil, gas and minerals , Taxing at national level : rising to the challenge? , Small taxes and large burdens : informal and subnational revenues , Does taxation lead to improved governance? , The way forward

Additional Edition: ISBN 9781783604562

Additional Edition: ISBN 9781783604555

Additional Edition: ISBN 9781783604579

Additional Edition: Erscheint auch als Online-Ausgabe ISBN 9781783604562

Additional Edition: Erscheint auch als Online-Ausgabe Moore, Mick Taxing Africa London : Zed Books, 2018 ISBN 9781783604555

Language: English

Subjects: Law

Keywords: Afrika ; Steuerpolitik

URL: Ausführliche Beschreibung

URL: Inhaltsverzeichnis