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Tax and Development: Solving Kenya's Fiscal Crisis through Human Rights /

Taxation is perceived by citizens as a compulsory contribution to the state yet, the legitimacy of the state rests on the public's acceptance of the state's right to levy tax and redistribute it in such a manner as to promote the overall good of society. The modern developing state can be...

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Bibliographic Details
Main Author: Waris, Attiya (Author)
Format: Electronic eBook
Language:Inglés
Published: Kampala, Uganda : LawAfrica, 2013.
Series:Book collections on Project MUSE.
Subjects:
Online Access:Texto completo
Description
Summary:Taxation is perceived by citizens as a compulsory contribution to the state yet, the legitimacy of the state rests on the public's acceptance of the state's right to levy tax and redistribute it in such a manner as to promote the overall good of society. The modern developing state can be said to be facing a crisis of fiscal legitimacy, afflicted by poor governance, poor societal participation, corruption and a lack of accountability. This book investigates whether a possible remedy in averting the fiscal crisis is firstly, to re-establish a link between taxation and government expenditure in the developing state and to utilise human rights law, principles and policies to link tax revenue to expenditure through re-distribution. This thesis will consider whether human rights may be the tool or vehicle for citizens to assess fiscal allocations It analyses developing countries with reference to Brazil and India and more specifically Kenya.
Physical Description:1 online resource (338 pages): illustrations
ISBN:9789966031488