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TAXPAYERS‘ RIGHTS IN THE CONTEXT OF DEMOCRATIC GOVERNANCE: TANZANIA
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“Attempts to meet externally set tax-to-GDP targets may undermine democratic accountability if legal processes and taxpayers' rights are set aside in response (Luoga 2002).”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as Luoga 2002
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Cited by
Sorted by citations
Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries
Fjeldstad, O. (2014) · Public Administration and Development · doi:10.1002/pad.1676 · Cited by 96
Metadata
- Authors
- Luoga, F. D. A. M.
- Corresponding author
- Luoga, F.D.A.M.
- Venue
- IDS Bulletin
- Publisher
- Institute of Development Studies
- Published
- 2002-07
- Volume
- 33
- Issue
- 3
- Pages
- 1-14
- ISSN
- 0265-5012 (ISSN-L)
- 1759-5436
- OpenAlex
- W2064907802
- Cited by
- 19
- References
- 0
- Citations by year
- 2021: 1 · 2020: 1 · 2015: 1 · 2014: 2 · 2012: 2
- FWCI
- 4.06
- Type
- journal article
- Language
- en
- Open access
- green
- figshare.com
- Licence
- cc-by
- Locations
- IDS Bulletin (publishedVersion)
- Figshare (submittedVersion, cc-by)
- OpenDocs (Institute of Development Studies) (submittedVersion)
- Topics
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Taxation and Compliance Studies
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Social Sciences › Political Science and International Relations › Local Government Finance and Decentralization
- Keywords
- taxpayer rights, democratic governance, public finance, tax administration
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