Title: Tax reform and democratic accountability in sub-Saharan Africa

Authors: Rakner, Lise and Gloppen, Siri

Place: [Brighton

Publisher: University of Sussex. Institute of development studies (IDS)

Year: ca. 2003]

PAGE: --

Subject: Rural Decentralization and Local Governance

Keywords: fiscal policy, public finance, development assistance, legislation, accountability, democracy, uganda, zambia, tanzania

Abstract: The ‘governance bonus’ of tax reforms in terms of greater responsiveness in state-society relations is assessed by focusing on fiscal efficiency and transparency, democratic accountability, and external accountability towards international donors, using the cases of Uganda, Tanzania and Zambia.

URL: http://www2.ids.ac.uk/gdr/cfs/pdfs/Rakner-Gloppen.pdf

Document type: Portal