@article{dd6c9660a54111db86e9000ea68e967b,
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",
author = "Kristine Juul",
year = "2006",
language = "English",
volume = "37",
pages = "821--846",
journal = "Development and Change",
issn = "0012-155X",
publisher = "Wiley-Blackwell Publishing Ltd.",
number = "4",
}