Title: The African state and its revenues
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.
Subjects: Tax collection, Corrupt practices, Tax administration and procedure, Revenue, Steuererhebung, Steuerverwaltung, Case studies, Taxation, Tax incidence, Taxation, africa
Places: Zambia, Botswana