Tax reform and democratic accountability in sub-Saharan Africa

Abstract: The ‘governance bonus’ of tax reforms in terms of greater responsiveness in state-society relations is assessed by focusing on fiscal efficiency and transparency, democratic accountability, and external accountability towards international donors, using the cases of Uganda, Tanzania and Zambia.

Author(s): Rakner, Lise; Gloppen, Siri

Source(s): , 24 p., ill., tabs

Published: 2003 University of Sussex. Institute of development studies (IDS), [Brighton (English



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