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dc.contributor.authorFjeldstad, Odd-Helge
dc.contributor.authorBøås, Morten
dc.contributor.authorBjørkheim, Julie Brun
dc.contributor.authorKvamme, Frida Margrethe
dc.date.accessioned2018-04-10T14:01:52Z
dc.date.available2018-04-10T14:01:52Z
dc.date.issued2018-03-01
dc.identifieroai:www.cmi.no:6491
dc.identifier.citationBergen: Chr. Michelsen Institute (CMI Report R 2018:03) 49 p.
dc.identifier.isbn978-82-8062-689-9
dc.identifier.issn0805-505X
dc.identifier.urihttp://hdl.handle.net/11250/2493493
dc.description.abstractThe 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.
dc.language.isoeng
dc.publisherChr. Michelsen Institute
dc.relationCMI Report
dc.relationR 2018:03
dc.relation.ispartofCMI Report
dc.relation.ispartofseriesCMI Report R 2018:03
dc.relation.urihttps://www.cmi.no/publications/6491-building-tax-systems-in-fragile-states-challenges
dc.subjectFragile States
dc.subjectState Building
dc.subjectDomestic Revenue Mobilisation
dc.subjectTaxation
dc.subjectCapacity Building
dc.subjectDevelopment Assistance
dc.titleBuilding tax systems in fragile states. Challenges, achievements and policy recommendations
dc.typeResearch report


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