Developing Fiscal Legitimacy By Building State-Societal Trust in African Countries

Authors

  • Attiya Waris Arbitrator, advocate and company secretary; Associate Professor of Fiscal Law, and Chair of the Committee on Fiscal Studies at the Law School, University of Nairobi, Kenya

Abstract

Developing countries continue to face the challenge of creating state-society trust and, in turn, compliant taxpayers. This endeavour is hampered by, amongst other things, state inefficiencies, inequalities and corruption, and a lack of accountability, responsibility and transparency, which continue to exist in developing countries, potentially resulting in unfair and unjust government administrations. The impact that a government and its tax administration have, through practices (either real or perceived) relating to these challenges, has an effect on taxpayers’ compliance and trust in government. This article analyses elements of fiscal legitimacy of the fiscal state and posits that, in trying to widen a developing country's tax base and increase taxes, one must understand how to build taxpayer compliance. Using African examples, this article reflects on the context of taxpayers in African countries and the ways in which a state can go about building a culture of compliance and trust between state and citizens.

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Published

29-11-2018

How to Cite

Waris, A. (2018). Developing Fiscal Legitimacy By Building State-Societal Trust in African Countries. Journal of Tax Administration, 4(2), 103–118. Retrieved from https://journals.docuracy.co.uk/jota/article/view/86