Decentralisation, Local Taxation and Citizenship in Senegal

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

Resumé

Udgivelsesdato: Maj 2006
OriginalsprogEngelsk
TidsskriftDevelopment and Change
Vol/bind37
Udgave nummer4
Sider (fra-til)821-846
Antal sider25
ISSN0012-155X
StatusUdgivet - 2006

Emneord

  • decentralisering
  • beskatning
  • medborgerskab
  • lokal politik

Citer dette

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title = "Decentralisation, Local Taxation and Citizenship in Senegal",
abstract = "What makes people willing or unwilling to pay taxes and to whom are they willing to pay?This article examines the politics of revenue collection in a Senegalese village within a framework of decentralisation, democratisation and multi-party politics. The tranfer of tax-collection from state agents to local councillors has been met with neither demand for increased public services, nor for political representation. Tax compliance has plummeted, whilst non-state institutions are able to mobilise large amounts of revenue outside of normal taxation channels for service provision.",
keywords = "decentralisering, beskatning, medborgerskab, lokal politik, state society relations, taxation, decentralisation, local politics",
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journal = "Development and Change",
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Decentralisation, Local Taxation and Citizenship in Senegal. / Juul, Kristine.

I: Development and Change, Bind 37, Nr. 4, 2006, s. 821-846.

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

TY - JOUR

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AU - Juul, Kristine

PY - 2006

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N2 - What makes people willing or unwilling to pay taxes and to whom are they willing to pay?This article examines the politics of revenue collection in a Senegalese village within a framework of decentralisation, democratisation and multi-party politics. The tranfer of tax-collection from state agents to local councillors has been met with neither demand for increased public services, nor for political representation. Tax compliance has plummeted, whilst non-state institutions are able to mobilise large amounts of revenue outside of normal taxation channels for service provision.

AB - What makes people willing or unwilling to pay taxes and to whom are they willing to pay?This article examines the politics of revenue collection in a Senegalese village within a framework of decentralisation, democratisation and multi-party politics. The tranfer of tax-collection from state agents to local councillors has been met with neither demand for increased public services, nor for political representation. Tax compliance has plummeted, whilst non-state institutions are able to mobilise large amounts of revenue outside of normal taxation channels for service provision.

KW - decentralisering

KW - beskatning

KW - medborgerskab

KW - lokal politik

KW - state society relations

KW - taxation

KW - decentralisation

KW - local politics

M3 - Journal article

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JO - Development and Change

JF - Development and Change

SN - 0012-155X

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ER -