Governance, taxation and accountability : issues and practices

Abstract: The development of a broad tax base can be a means of enhancing the bargaining process between citizens and governments, thus providing a good avenue to promote further engagement in other public policy matters. Guidelines for constructing tax systems conducive to better governance are provided.

Author(s): Dickinson, Ben

Source(s): , DAC guidelines and reference seriesA DAC reference document 38 p., ill., tabs DAC guidelines and reference seriesA DAC reference document

Published: 2008 Organisation for economic co-operation and development (OECD), Paris (English

ISBN/ISSN: /

Link: http://www.oecd.org/dataoecd/52/35/40210055.pdf

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