COSTECH Integrated Repository

The Viability of Developing Democratic Frameworks for Taxation in Developing Countries: Some Lessons from Tanzanian Tax Reform Experiences

Show simple item record

dc.creator Luoga, Florens
dc.date 2016-02-01T12:16:12Z
dc.date 2016-02-01T12:16:12Z
dc.date 2003
dc.date.accessioned 2018-04-18T14:47:17Z
dc.date.available 2018-04-18T14:47:17Z
dc.identifier Luoga, F, 'The Viability of eveloping Democratic Legal Frameworks for Taxation in Developing Countries: Some Lessons from Tanzanian Tax Reform Experiences', Law, Social Justice & Global Development Journal (LGD) 2003 (2), <http://elj.warwick.ac.uk/global/03-1/luoga.html>. New citation as at 1/1/ 04: <http://www2.warwick.ac.uk/fac/soc/law/elj/lgd/2003_2/luoga/>
dc.identifier http://hdl.handle.net/123456789/249
dc.identifier.uri http://hdl.handle.net/123456789/11597
dc.description https://www2.warwick.ac.uk/fac/soc/law/elj/lgd/2003_2/luoga/
dc.description This paper examines the timely issue of taxation in developing countries, and critically assesses the conceptual framework of taxation in these countries, with a focus on taxation reform in Tanzania. Using the premise that resources mobilised through taxation must be done so in a democratic and transparent manner with the fulfilment of developmental needs as a priority, this paper examines the context and modalities of the Tanzanian tax system. This paper examines the reforms in the Tanzanian tax structure in the context of the conceptual framework for the reforms that stem both from a legacy of patrimonial governance and the prescriptions of the structural adjustment programmes of the World Bank and the International Monetary Fund (IMF).
dc.language en
dc.publisher Law, Social Justice & Global Development Journal (LGD) 2003
dc.subject World Bank
dc.subject Tax Law
dc.subject Tax Reforms
dc.subject Taxation
dc.subject Structural Adjustment
dc.subject Markets
dc.subject IMF
dc.subject Developing Countries
dc.subject Development
dc.title The Viability of Developing Democratic Frameworks for Taxation in Developing Countries: Some Lessons from Tanzanian Tax Reform Experiences
dc.type Journal Article


Files in this item

Files Size Format View

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record

Search COSTECH


Advanced Search

Browse

My Account