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Taxation and State Building: Towards a Governance Focused Tax Reform Agenda
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Summary: Taxation is fundamental to sustainable development, as it supports the basic functions of an effective state and sets the context for economic growth. More often overlooked is the role of taxation as a catalyst for the development of responsive and accountable government, and for the expansion of state capacity. Recent research has begun to focus on this broader relationship between taxation and state building, but the analysis has frequently remained relatively theoretical and abstract. This paper seeks to chart new territory by translating the findings of existing research into a practical agenda for action, focusing on the specific measures that governments, with the support of development partners, could be taking to strengthen the state building role of taxation. In short, this paper seeks to outline the core elements of a governance focused tax reform agenda.
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“(i) Common interest processes which ensure that governments have stronger incentives to promote economic growth since they are dependent on taxes and therefore on the prosperity of taxpayers.”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as Prichard 2010
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“(iii) Fiscal bargaining by engaging citizens in the political process. Taxpayers have a legitimate right to expect something in return for taxes paid, and are more likely to hold their government to account if it underperforms.”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as Prichard 2010
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“There is a strong argument in the literature that a substantial governance 'dividend' can be gained from mobilizing domestic financial resources through the tax system.”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as Prichard 2010
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“(ii) State capacity processes which require states to develop a bureaucratic apparatus for tax collection because of their dependence on taxes. This is also expected to lead to broader improvements in public administration.”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as Prichard 2010
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“The most common problem arises from the fact that revenues are highly fungible, meaning that newly earmarked revenues can be offset by shifting existing revenues to other priorities, thus leaving the aggregate pattern of spending unchanged (Prichard 2010).”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as Prichard 2010
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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
- Prichard, W.
- Affiliations
- University of Toronto (CA)
- Corresponding author
- Prichard, Wilson
- ORCID
- Prichard, Wilson
- Venue
- IDS Working Papers
- Publisher
- Wiley
- Published
- 2010-05
- Volume
- 2010
- Issue
- 341
- Pages
- 01-55
- ISSN
- 1353-6141 (ISSN-L)
- 2040-0209
- OpenAlex
- W2127316881
- Cited by
- 114
- References
- 1
- Citations by year
- 2026: 1 · 2025: 14 · 2024: 7 · 2023: 7 · 2022: 8 · 2021: 7 · 2020: 7 · 2019: 6 · 2018: 8 · 2017: 6 · 2016: 6 · 2015: 5 · 2014: 16 · 2013: 6 · 2012: 2
- FWCI
- 12.09
- Type
- journal article
- Language
- en
- Open access
- bronze
- doi.org
- Locations
- IDS Working Papers (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- 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
- taxation, state building, tax reform, governance, state capacity, government accountability, responsive government, sustainable development, development partners
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