Tax and Accountability

 Tax and Accountability Composition

ccountability,

DAC Guidelines and Reference Series

A DAC Reference File

Governance, Taxation

and Responsibility

ISSUES AND PRACTICES

ENTERPRISE FOR ECONOMICAL CO-OPERATION AND DEVELOPMENT

ORGANISATION FOR MONETARY CO-OPERATION

AND DEVELOPMENT

The OECD iis a remarkable forum where the governments of 30 democracies work together to cope with the economic, social and environmental problems of globalisation. The OECD is also in the forefront of efforts to understand and to support governments interact to new developments and issues, such as business governance, the knowledge economy plus the challenges of your ageing inhabitants. The Business provides a setting where governments can evaluate policy encounters, seek answers to common problems, recognize good practice and work to co-ordinate household and intercontinental policies. The OECD affiliate countries happen to be: Australia, Luxembourg, Belgium, Canada, the Czech Republic, Denmark, Finland, France, Germany, Portugal, Hungary, Iceland, Ireland, Italy, Japan, Korea, Luxembourg, Mexico, the Netherlands, Fresh Zealand, Norwegian, Poland, Spain, the Slovak Republic, Spain, Sweden, Switzerland, Turkey, britain and the Usa. The Commission rate of the Western Communities participates the work with the OECD.

OECD Publishing disseminates widely the results with the Organisation's statistics gathering and research on economic, interpersonal and environmental issues, in addition to the conventions, recommendations and criteria agreed by simply its associates.

Also available in French within the title:

Gouvernance, FiscalitГ© ou ResponsabilitГ©

RISQUES ET ADAPTES

2

GOVERNANCE, TAXATION AND ACCOUNTABILITY: PROBLEMS AND PRACTICES – © OECD 2008

FOREWORD

Foreword

It is axiomatic that taxation matters for development: for many countries taxation goes hand-inhand with monetary growth and taxes would be the lifeblood intended for governments to offer essential companies and to make long lasting investments in open public goods. For many years, the OECD and other worldwide organisations been employed by intensively in technical areas of tax insurance plan with a progressively global community of taxes officials and practitioners from North and South. Yet, surprisingly little attention continues to be paid to how taxation can underpin the way in which claims in the producing world connect with their individuals and how better governance may come about from the way in which income taxes are increased and tax systems will be implemented. Recent research shows that not only can the process of taxation generate competent administrations although tax can be a key means to promote liability. The OECD/DAC Network upon Governance (GOVNET) considered it essential to shed more light on the significance that taxation has for governance, which paper about taxation and accountability provides results with their findings.

Governance, Taxation and Accountability: Problems and Practice provides an overview of the different fields of data linking duty policy and governance efficiency. It clarifies the need to produce a broad taxes base as a method of improving the negotiating process among citizens and governments. Finally, it states that the mobilisation of people around taxation issues might be a good method to promote further more engagement in other public policy matters.

The paper also provides insights to get the subscriber community. That warns with the dangers that long-term help dependency may well have on recipient countries' incentives to boost taxes and be responsible to their individuals. Donors must take more proactive procedure for support earnings raising actions in partner countries as a method of building up their potential and to period out exterior assistance inside the medium term. The publication outlines cement success stories while offering valuable guidance on what partner countries can easily do to create tax systems conducive to higher governance. I actually am assured that this syndication will help spouse countries and donors to think through taxes reforms...

Bibliography: APF (Africa Partnership Forum) (2006), " Resources for Development in Africa”, Report intended for the 7th Meeting

of the Africa Collaboration Forum, 26-27 October 2006, Moscow,

Baunsgaard, Thomas and M. Keen (2005), " Tax Earnings and (or? ) Transact Liberalization”, IMF Working

File 05/112, IMF, New York, www.imf.org/external/pubs/ft/wp/2005/wp05112.pdf.

Bernstein, Thomas P. and Xiaobo Lu (2003), Taxation without Manifestation in Modern day China, Cambridge

University Press, Cambridge.

Parrot, Richard M. (2007), " Tax Challenges Facing Expanding Countries: A Perspective by Outside the Insurance plan

Arena”, DFID, London.

Fowl, Richard Meters. and S. -P. Gendron (2007), The VAT in Developing and Transitional Countries, Cambridge

University or college Press, Cambridge.

Bräutigam, Deborah (2008), " Contingent Capacity: Export Taxation and State-Building in Mauritius”,

D

Brewer, John (1989), The Sinews of Power: War, Funds and the British State, 16881783, Routledge, Birmingham.

Brun, Jean-François, G. Chambas and T. Guerineau (2007), " Help et mobilisation fiscale”, Jumbo 21, AFD, Paris,

www.afd.fr/jahia/webdav/site/myjahiasite/users/administrateur/public/publications/jumbo/Jumbo21.pdf.

Collier, Paul (2006), " Is Help Oil? An Analysis of whether or not Africa Can Absorb Even more Aid”, Universe Development 34: 9,

pp

Ernst, Ulrich (ed. ) (2007), Coming from Curse to Cures: Functional Perspectives in Remedying the Resource Bane,

Development Alternatives, Washington.

Fjeldstad, Odd-Helge (2005), " Data corruption in Income Administration: Difficulties and Plan Responses”,

Chr

Fjeldstad, Odd-Helge and Meters. Moore (2008), " Taxes Reform and State Building in a Globalized World”,

Deb

Fjeldstad, Odd-Helge and To. Therkildsen (2008), " Mass taxation and state-society contact in East Africa”,

D

BIBLIOGRAPHY

Gervasoni, Carlos (2006), " A Rentier Theory of Subnational Authoritarian Portion: The Noteworthy Regressive

Gupta Sanjeev et al. (2003), " International Aid and Revenue Response: Does the Structure of Aid Matter? ”,

IMF Functioning Paper 03/176, IMF, New york city, www.imf.org/external/pubs/ft/wp/2003/wp03176.pdf.

Gupta, Sanjeev et al. (2007), " Financial Management of Scaled-Up Aid”, IMF Operating Paper 07/222, IMF,

New York, www.internationalmonetaryfund.org/external/pubs/ft/wp/2007/wp07222.pdf.

IDD (International Development Department) and Associates (2006), Joint Analysis of Standard Budget Support

1994-2002, University or college of Luton, www.idd.bham.ac.uk/general-budget-support/.

Moore, Mick (April 2007), " How Does Taxation Affect the Top quality of Governance? ”, IDS Working Conventional paper 280,

Brighton, www.ids.ac.uk/ids/bookshop/wp/wp280.pdf.

Moss, Todd, G. Pettersson and N. van de Walle (2006), " An Aid-Institutions Paradox? An evaluation Essay on Aid

Habbit and Express Building in Sub-Saharan Africa”, Center for Global Development, Working Newspaper

OECD DAC (2005), " Lessons Learned on the Usage of Power and Drivers of Change Examines in Expansion

Co-operation – Final Report”, OECD DAC Network on Governance (GOVNET),

OECD (2007), Development Co-operation Report 2006, OECD Journal on Development, Volume almost eight, Issue 1 )

Remmer, Karen L. (2004), " Truly does Foreign Aid Promote the Expansion of Government? ”, American Journal of

Political Research 48: you, pp

Ross, Michael L. (1999), " The Personal Economy of the Resource Curse”, World Politics 51: 2, pp. 297-322,

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S

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Uganda and Zambia”, Discussion Papers 2/2008, DIE (German Development Institute), Bonn, available

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