Taxation, aid and democracy. Research programme 2000-2003. Final report.

Abstract

Taxation, aid and democracy are closely related in poor aid-dependent African countries. The way they tackle the issue of domestic revenue mobilisation significantly influences their potential for economic growth and democratic consolidation. This proposition represents the general bassis for a research programme that started in late 1999. The programme studies the evolution of tax systems in three African countries: Namibia, Tanzania and Uganda. Constraints and options available for policy making and implementation on revenue mobilisation were explored in the light of current political, economic and administrative reforms. This note summarises key findings and provides an overview of publications and other forms of research dissemination between 2000-2003.