Decentralisation, Local Taxation and Citizenship in Senegal

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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.
Original languageEnglish
JournalDevelopment and Change
Volume37
Issue number4
Pages (from-to)821-846
Number of pages25
ISSN0012-155X
Publication statusPublished - 2006

Keywords

  • state society relations
  • taxation
  • decentralisation
  • local politics

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