The African state and its revenues
Subtitle: how politics influences tax collection in Zambia and Botswana
By: Christian von Soest.
Edition: 1. ed.
Series: Entwicklungstheorie und Entwicklungspolitik -- v. 6; Entwicklungstheorien und Entwicklungspolitik -- Bd. 6.
Publisher: Nomos
Published: 2009
Place of publication: Baden-Baden
Language: eng
Number of pages: 255
ISBN-13: 9783832949198
Subjects: Tax collection -- Corrupt practices -- Zambia; Tax collection -- Corrupt practices -- Botswana; Tax administration and procedure -- Corrupt practices -- Zambia; Tax administration and procedure -- Corrupt practices -- Botswana
Description: This political science research study assesses the operation of tax administrations in Zambia and Botswana and their capability to raise tax revenue. In two case studies, the author analyses the structure of the state-society relationship in the field of finance. He also researches the transformation of the tax administration into a semi-autonomous revenue and its effects on the capability to raise revenue. The study finds that political intervention, corruption and economic development - in conjunction with other factors such as development aid - determine the state's low ability to collect its own revenue.
Notes: Includes bibliographical references (p. 219-255).