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Developing Fiscal Legitimacy By Building State-Societal Trust in African Countries

Journal of Tax Administration

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Title Developing Fiscal Legitimacy By Building State-Societal Trust in African Countries
 
Creator Waris, Attiya
 
Description Developing countries continue to face the challenge of creating state-society trust and, in turn, compliant taxpayers. This endeavour is hampered by, amongst other things, state inefficiencies, inequalities and corruption, and a lack of accountability, responsibility and transparency, which continue to exist in developing countries, potentially resulting in unfair and unjust government administrations. The impact that a government and its tax administration have, through practices (either real or perceived) relating to these challenges, has an effect on taxpayers’ compliance and trust in government. This article analyses elements of fiscal legitimacy of the fiscal state and posits that, in trying to widen a developing country's tax base and increase taxes, one must understand how to build taxpayer compliance. Using African examples, this article reflects on the context of taxpayers in African countries and the ways in which a state can go about building a culture of compliance and trust between state and citizens.
 
Publisher Journal of Tax Administration
 
Contributor —
 
Date 2018-11-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jota.website/index.php/JoTA/article/view/199
 
Source Journal of Tax Administration; Vol 4, No 2 (2018): Special Issue: Taxpayer Rights
2059-190X
 
Language eng
 
Relation http://jota.website/index.php/JoTA/article/view/199/142
 
Rights Copyright (c) 2018 Journal of Tax Administration