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Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries

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  • Odd-Helge Fjeldstad

Abstract

Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization to finance public goods and services, as well as recognition of the centrality of taxation for growth and redistribution. The global financial crisis has also led many donor countries to pay more attention to the extent and effectiveness of the aid they provide, and to ensuring that they support rather than discourage the developing countries' own revenue-raising efforts.

Suggested Citation

  • Odd-Helge Fjeldstad, 2013. "Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series wp-2013-010, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2013-010
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    File URL: https://www.wider.unu.edu/sites/default/files/WP2013-010.pdf
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    References listed on IDEAS

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    3. Pierre Jacquemot & Marc Raffinot, 2018. "La mobilisation fiscale en Afrique," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 243-263.
    4. Pelle Ahlerup & Thushyanthan Baskaran & Arne Bigsten, 2015. "Tax Innovations and Public Revenues in Sub-Saharan Africa," Journal of Development Studies, Taylor & Francis Journals, vol. 51(6), pages 689-706, June.
    5. Jorge Martinez-Vazquez & Richard M. Bird, 2014. "Sustainable development requires a good tax system," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 1, pages 1-24, Edward Elgar Publishing.
    6. Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
    7. repec:ocp:ppaper:pb-16/23 is not listed on IDEAS
    8. Landry Signé, 2016. "How to Implement DRM Successfully for Effective Delivery of SDGs in Africa: Part 2 – Illustrative Actionable Solutions for Policy Leaders," Research papers & Policy papers on Economic Trends and Policies 1609, Policy Center for the New South.
    9. Ane Karoline Bak & Matilde Jeppesen & Anne Mette Kjær, 2021. "Fiscal states in sub-Saharan Africa: conceptualization and empirical trends," WIDER Working Paper Series wp-2021-182, World Institute for Development Economic Research (UNU-WIDER).
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    11. Landry Signé, 2016. "How to Implement DRM Successfully for Effective Delivery of SDGs in Africa: Part 2 – Illustrative Actionable Solutions for Policy Leaders," Policy briefs on Economic Trends and Policies 1609, Policy Center for the New South.
    12. Onesmo Kaiya Mackenzie, 2021. "Efficiency of tax revenue administration in Africa," Working Papers 02/2021, Stellenbosch University, Department of Economics.
    13. Babulia Mghebrishvili, 2018. "Process of Formation of the Legal Environment for Marketing In Georgia," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 4, ejes_v4_i.

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