Abstract

Research by the Centre for the Future State has demonstrated the relationship between taxation and governance and the role of tax bargaining in constructing effective and accountable public authority. The research received widespread interest among international donors and NGOs, as well as politicians and senior tax officials in Africa. This second phase of the research explored the policy implications of these findings and what might be done in practice to strengthen the relationship between taxation and broader improvements in governance in developing countries.

This summary covers the following aspects:

  • Why is tax important for governance?
  • Taxation and state capacity
  • Taxation and state responsiveness and accountability
  • Strengthening citizen engagement with tax

Citation

Institute of Development Studies, Brighton, UK, 4 pp.

Tax.

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