Taxing Africa: Coercion, Reform and Development

ISBN-13: 9781783604531 / Angielski / Miękka / 2018 / 288 str.

Mick Moore; Wilson Prichard; Odd-Helge Fjelstad

Opis

From tackling the collusion of elites with international corporations to enhancing local democratic governance in Africa, this book examines the potential for reform, and how it may become a springboard for broader development gains.

Spis treści

1. Why Does Tax Matter? 2. A New Tax Era in Africa? 3. Is Africa the Victim of Global Forces? 4. What Can Africa Do in the Face of International Tax Challenges? 5. Extractives and Extraction: Taxing Oil, Gas and Minerals 6. Taxing at National Level: Rising to the Challenge? 7. Small Taxes and Large Burdens: Informal and Subnational Revenues 8. Does Taxation Lead to Improved Governance? 9. The Way Forward