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