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 language | English |
|---|---|
| Journal | Development and Change |
| Volume | 37 |
| Issue number | 4 |
| Pages (from-to) | 821-846 |
| Number of pages | 25 |
| ISSN | 0012-155X |
| Publication status | Published - 2006 |
Keywords
- state society relations
- taxation
- decentralisation
- local politics