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Governance and Development in Africa:the Role of Taxation

Fakile , A. S. (2009) Governance and Development in Africa:the Role of Taxation. Association of Accountancy Bodies in West Africa, 1 (6). pp. 18-30.

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Abstract

Despite decades of reform and foreign aid, the quality of public institutions in most African countries remains poor. Colonial powers did not leave behind strong, indigenous institutions that could tackle the development challenges of a modern state. Economic crises, wars and political instability have also taken their toll. Yet, Taxation which is one entry point for improving governance on the continent has received little attention. The paper highlights the problems of taxation in Africa,reviews some relevant literature and make some suggestions. These include well-designed tax systems to consolidate stable institutions, increase revenues, refocus government spending on public priorities and improve democratic accountability.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mr Solomon Bayoko
Date Deposited: 17 Oct 2013 08:12
Last Modified: 17 Oct 2013 08:12
URI: http://eprints.covenantuniversity.edu.ng/id/eprint/1655

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