The structure of this report reflects the structure of the seminar on taxation. Each seminar session included several papers, and the titles and abstracts of these are presented, together with highlights of discussions. Themes of the seminar were: Taxation concepts and theory; Taxation and accountability; Taxation and intergovernmental finance; The politics of taxation policy; Revenue authorities in Africa; The tax state; and Taxation, accountability and capacity in developing countries.
Brighton, UK: Institute of Development Studies, IDS Seminar Report, 26 pp.
Programme 1: Financing the State. Taxation Perspectives: A Democratic Approach to Public Finance in Developing Countries.