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Building tax systems in fragile states. Challenges, achievements and policy recommendations

Fjeldstad, Odd-Helge; Bøås, Morten; Bjørkheim, Julie Brun; Kvamme, Frida Margrethe
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Building tax systems in fragile states. Challenges, achievements and policy recommendations (1.465Mb)
URI
http://hdl.handle.net/11250/2493493
Date
2018-03-01
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Original version
Bergen: Chr. Michelsen Institute (CMI Report R 2018:03) 49 p.  
Abstract
The purpose of this study is to systematise and analyse existing knowledge on taxation in fragile states. Efforts to support domestic revenue mobilisation in conflict situations require a different approach and other means than in the more stable developing countries. On that basis, the study discusses possible entry points for Norwegian support to domestic revenue mobilisation in ways that may contribute to strengthen state-building and improve government legitimacy.

Complexity, limited experience and security concerns suggest that one should be cautious to adopt bilateral technical assistance programmes of the kind implemented in other developing countries. Instead, the study argues in favour of engagement via multilateral institutions, including multi-donor trust funds and other forms of pooled resources.

Nine entry points are recommended for Norwegian support to taxation in fragile states:

Do no harm

Safeguard donor coordination, but ensure a certain humility

Support customs administration

Capacitate management and taxation of natural resources

Support the United Nations Tax Committee

Improve taxpayer-tax administration relations

Remember the sub-national tax system

Support civil based organisations

Develop research capacity

Viable entry points are likely to differ substantially from country to country depending on context and demand. Fragility has many features and the challenges facing different states differ.
Publisher
Chr. Michelsen Institute
Series
CMI Report R 2018:03

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