Title: Governance, taxation and accountability : issues and practices

Authors: Dickinson, Ben

Place: Paris

Publisher: Organisation for economic co-operation and development (OECD)

Year: cop. 2008

Journal: DAC guidelines and reference seriesA DAC reference document

PAGE: --

Subject: Rural Decentralization and Local Governance

Keywords: governance, fiscal policy, development strategies, accountability

Abstract: The development of a broad tax base can be a means of enhancing the bargaining process between citizens and governments, thus providing a good avenue to promote further engagement in other public policy matters. Guidelines for constructing tax systems conducive to better governance are provided.

URL: http://www.oecd.org/dataoecd/52/35/40210055.pdf

Document type: Portal