The Viability of Developing Democratic Frameworks for Taxation in Developing Countries: Some Lessons from Tanzanian Tax Reform Experiences

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dc.contributor.authorLuoga, Florens
dc.date.accessioned2016-02-01T12:16:12Z
dc.date.available2016-02-01T12:16:12Z
dc.date.issued2003
dc.descriptionhttps://www2.warwick.ac.uk/fac/soc/law/elj/lgd/2003_2/luoga/en_US
dc.description.abstractThis paper examines the timely issue of taxation in developing countries, and critically assesses the conceptual framework of taxation in these countries, with a focus on taxation reform in Tanzania. Using the premise that resources mobilised through taxation must be done so in a democratic and transparent manner with the fulfilment of developmental needs as a priority, this paper examines the context and modalities of the Tanzanian tax system. This paper examines the reforms in the Tanzanian tax structure in the context of the conceptual framework for the reforms that stem both from a legacy of patrimonial governance and the prescriptions of the structural adjustment programmes of the World Bank and the International Monetary Fund (IMF).en_US
dc.identifier.citationLuoga, F, 'The Viability of eveloping Democratic Legal Frameworks for Taxation in Developing Countries: Some Lessons from Tanzanian Tax Reform Experiences', Law, Social Justice & Global Development Journal (LGD) 2003 (2), <http://elj.warwick.ac.uk/global/03-1/luoga.html>. New citation as at 1/1/ 04: <http://www2.warwick.ac.uk/fac/soc/law/elj/lgd/2003_2/luoga/>en_US
dc.identifier.urihttp://hdl.handle.net/123456789/249
dc.language.isoenen_US
dc.publisherLaw, Social Justice & Global Development Journal (LGD) 2003en_US
dc.subjectWorld Banken_US
dc.subjectTax Lawen_US
dc.subjectTax Reformsen_US
dc.subjectTaxationen_US
dc.subjectStructural Adjustmenten_US
dc.subjectMarketsen_US
dc.subjectIMFen_US
dc.subjectDeveloping Countriesen_US
dc.subjectDevelopmenten_US
dc.titleThe Viability of Developing Democratic Frameworks for Taxation in Developing Countries: Some Lessons from Tanzanian Tax Reform Experiencesen_US
dc.typeJournal Articleen_US
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