Taxing Africa : Coercion, Reform and Development - Moore, Mick

Taxing Africa : Coercion, Reform and Development

Mick Moore

Yayınevi: Zed Books

Yayın tarihi: 05/2018

ISBN: 9781783604531

Yazar : Odd-Helge Fjelstad Wilson Prichard

İngilizce | 216 Sayfa | 14 x 22,2 cm

Tür: Dünya Siyasi Tarihi

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For as long as Europeans have been a major presence in Africa, scholars have debated whether Africa's struggles are best explained by their exploitation within the global system, or by the failures of domestic political leadership. Tax is no different. International campaigns have highlighted the ways in which the global economic system has undermined tax collection capacity in Africa, most notably through the impacts of tax havens and tax evasion by multinational firms and elite individuals. Meanwhile, other research has focused on domestic barriers to effective taxation, rooted in corruption and the unwillingness or inability of political leaders to tax elite groups effectively. Written by three leading experts in the field, Taxing Africa seeks to move beyond this polarizing debate, arguing that if there is to be change much of the impetus must inevitably come from within African countries themselves. From capturing a much larger share of the profits from mining activities to developing local tax systems that more effectively underpin democratic governance, the book examines how reform might best be achieved, and how it may become a springboard for broader development gains.

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