Author:
Publisher: UN-HABITAT
ISBN: 9211325668
Category :
Languages : en
Pages : 58
Book Description
Property Tax Regimes in East Africa
Author:
Publisher: UN-HABITAT
ISBN: 9211325668
Category :
Languages : en
Pages : 58
Book Description
Publisher: UN-HABITAT
ISBN: 9211325668
Category :
Languages : en
Pages : 58
Book Description
Beneficial Property Taxation for Emerging Market Countries
Author: Ehtisham Ahmad
Publisher: Springer Nature
ISBN: 3031086120
Category : Business & Economics
Languages : en
Pages : 174
Book Description
This book presents a new approach to recurrent property taxation based on occupancy, size, and location, that will strengthen local governments. Reflecting on the concept of “beneficial property taxation” first proposed by Alfred Marshall, the political economy constraints faced by traditional property taxation are examined and compared with evidence for beneficial property tax seen in China, Mexico, and sub-Saharan Africa. The benefits of this form of taxation are highlighted in relation to the financing of local public services and infrastructure that are required for sustainable development. This book provides a policy-oriented look at property taxation that engages with the sustainable development goals and lay the foundations for a post-pandemic recovery. It will be relevant to researchers and policymakers interested in development economics and the governance of taxation.
Publisher: Springer Nature
ISBN: 3031086120
Category : Business & Economics
Languages : en
Pages : 174
Book Description
This book presents a new approach to recurrent property taxation based on occupancy, size, and location, that will strengthen local governments. Reflecting on the concept of “beneficial property taxation” first proposed by Alfred Marshall, the political economy constraints faced by traditional property taxation are examined and compared with evidence for beneficial property tax seen in China, Mexico, and sub-Saharan Africa. The benefits of this form of taxation are highlighted in relation to the financing of local public services and infrastructure that are required for sustainable development. This book provides a policy-oriented look at property taxation that engages with the sustainable development goals and lay the foundations for a post-pandemic recovery. It will be relevant to researchers and policymakers interested in development economics and the governance of taxation.
Revenue Administration Reforms in anglophone Africa Since the Early 1990's
Author: Mr.David Kloeden
Publisher: International Monetary Fund
ISBN: 1455296732
Category : Business & Economics
Languages : en
Pages : 48
Book Description
Despite positive but mixed progress over two decades, most lower income African countries need to enhance their low tax-to-GDP ratios by mobilizing domestic resources to complement debt relief, donor aid and to achieve the MDG and poverty reduction objectives. With these goals in mind, most African countries have undertaken revenue administration reforms and from the early 1990s, 16 of 19 Anglophone Africa countries established some form of revenue authority (RA) for greater governance, financing, and workforce autonomy. Changes in governance and HR practices are evident, but has revenue administration improved overall? Capacity limitations and integrity issues persist. The introduction of VAT heralded self-assessment, but in most instances without being integrated with income tax administration. Rather, VAT administration was assigned to a separate department. Special units for large taxpayers are now common following initial challenges, but programs for other taxpayer segments are still emerging.
Publisher: International Monetary Fund
ISBN: 1455296732
Category : Business & Economics
Languages : en
Pages : 48
Book Description
Despite positive but mixed progress over two decades, most lower income African countries need to enhance their low tax-to-GDP ratios by mobilizing domestic resources to complement debt relief, donor aid and to achieve the MDG and poverty reduction objectives. With these goals in mind, most African countries have undertaken revenue administration reforms and from the early 1990s, 16 of 19 Anglophone Africa countries established some form of revenue authority (RA) for greater governance, financing, and workforce autonomy. Changes in governance and HR practices are evident, but has revenue administration improved overall? Capacity limitations and integrity issues persist. The introduction of VAT heralded self-assessment, but in most instances without being integrated with income tax administration. Rather, VAT administration was assigned to a separate department. Special units for large taxpayers are now common following initial challenges, but programs for other taxpayer segments are still emerging.
Tourism, Land Grabs and Displacement
Author: Andreas Neef
Publisher: Routledge
ISBN: 1000381552
Category : Business & Economics
Languages : en
Pages : 205
Book Description
This book examines the global scope of tourism-related grabbing of land and other natural resources. Tourism is often presented as a peaceful and benevolent sector that brings people from different cultural backgrounds together and contributes to employment, poverty alleviation, and global sustainable development. This book sheds light on the lesser known and much darker side of tourism as it unfolds in the Global South. While there is no doubt that tourism has been an engine of economic growth for many so-called developing countries, this has often come at the cost of widespread dispossession and displacement of Indigenous and non-indigenous communities. In many countries of the Global South, tourism development is increasingly prioritised by governments, businesses, international financial institutions and donors over the legitimate land and resource rights of local people. This book examines the actors, drivers, mechanisms, discourses and impacts of tourism-related land grabbing and displacement, drawing on more than thirty case studies from Latin America and the Caribbean, sub-Saharan Africa, South and Southeast Asia, the Middle East and the Southwest Pacific. The book provides solid grounds for an informed debate on how different actors are responsible for the adverse impacts of tourism on land rights infringements, what forms of resistance have been deployed against tourism-related land grabs and displacement, and how those who have violated local land and resource rights can be held accountable. Tourism, Land Grabs and Displacement will be essential reading for students and scholars of land and resource grabbing, tourism studies, development studies and sustainable development more broadly, as well as policymakers and practitioners working in those fields.
Publisher: Routledge
ISBN: 1000381552
Category : Business & Economics
Languages : en
Pages : 205
Book Description
This book examines the global scope of tourism-related grabbing of land and other natural resources. Tourism is often presented as a peaceful and benevolent sector that brings people from different cultural backgrounds together and contributes to employment, poverty alleviation, and global sustainable development. This book sheds light on the lesser known and much darker side of tourism as it unfolds in the Global South. While there is no doubt that tourism has been an engine of economic growth for many so-called developing countries, this has often come at the cost of widespread dispossession and displacement of Indigenous and non-indigenous communities. In many countries of the Global South, tourism development is increasingly prioritised by governments, businesses, international financial institutions and donors over the legitimate land and resource rights of local people. This book examines the actors, drivers, mechanisms, discourses and impacts of tourism-related land grabbing and displacement, drawing on more than thirty case studies from Latin America and the Caribbean, sub-Saharan Africa, South and Southeast Asia, the Middle East and the Southwest Pacific. The book provides solid grounds for an informed debate on how different actors are responsible for the adverse impacts of tourism on land rights infringements, what forms of resistance have been deployed against tourism-related land grabs and displacement, and how those who have violated local land and resource rights can be held accountable. Tourism, Land Grabs and Displacement will be essential reading for students and scholars of land and resource grabbing, tourism studies, development studies and sustainable development more broadly, as well as policymakers and practitioners working in those fields.
Taxing Africa
Author: Mick Moore
Publisher: Bloomsbury Publishing
ISBN: 1783604557
Category : Business & Economics
Languages : en
Pages : 289
Book Description
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
Publisher: Bloomsbury Publishing
ISBN: 1783604557
Category : Business & Economics
Languages : en
Pages : 289
Book Description
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
Property Tax in Eastern and Southern Africa
Author:
Publisher:
ISBN:
Category : Property tax
Languages : en
Pages : 126
Book Description
Publisher:
ISBN:
Category : Property tax
Languages : en
Pages : 126
Book Description
The Palgrave Handbook of Urban Development Planning in Africa
Author: Meleckidzedeck Khayesi
Publisher: Springer Nature
ISBN: 303106089X
Category : Political Science
Languages : en
Pages : 386
Book Description
Where can one get a synthesis of research findings on urban development planning in Africa? This book addresses this gap in knowledge by distilling existing research to provide insights into theories, research designs, empirical findings and approaches on urban development planning in Africa. Starting with the overall planning culture and strategies, the book chapters move on to specific themes such as governance, population, poverty, water, recreation, transport, agriculture, air quality and rural-urban linkages. This book reduces the prevailing risk of unnecessary duplication of research and the inadequate attention that is being given to extending research in new areas. This situation has partly been due to existing research remaining scattered in different organizations and publications and has not been subjected to critical synthesis to unearth any new developments that it contains. The book makes available research findings to be utilized in current and future urban development planning in Africa.
Publisher: Springer Nature
ISBN: 303106089X
Category : Political Science
Languages : en
Pages : 386
Book Description
Where can one get a synthesis of research findings on urban development planning in Africa? This book addresses this gap in knowledge by distilling existing research to provide insights into theories, research designs, empirical findings and approaches on urban development planning in Africa. Starting with the overall planning culture and strategies, the book chapters move on to specific themes such as governance, population, poverty, water, recreation, transport, agriculture, air quality and rural-urban linkages. This book reduces the prevailing risk of unnecessary duplication of research and the inadequate attention that is being given to extending research in new areas. This situation has partly been due to existing research remaining scattered in different organizations and publications and has not been subjected to critical synthesis to unearth any new developments that it contains. The book makes available research findings to be utilized in current and future urban development planning in Africa.
Urban Property Tax Reform
Author: William R. Dillinger
Publisher: World Bank Publications
ISBN: 9780821320655
Category : Business & Economics
Languages : en
Pages : 68
Book Description
This report adresses the policy and administrative constraints on property tax. It discusses institutional issues and strategies for reform and the steps required to address these underlying constraints on peformance of the tax. (Adapté du résumé).
Publisher: World Bank Publications
ISBN: 9780821320655
Category : Business & Economics
Languages : en
Pages : 68
Book Description
This report adresses the policy and administrative constraints on property tax. It discusses institutional issues and strategies for reform and the steps required to address these underlying constraints on peformance of the tax. (Adapté du résumé).
Land Grabbing in Africa
Author: Fassil Demissie
Publisher: Routledge
ISBN: 1317543394
Category : Nature
Languages : en
Pages : 153
Book Description
The sign that ‘Africa is on Sale’ has been appearing with regular frequency in major newspaper accounts across the world, indicating that large amounts/expanses of Africa’s rich farmlands are being sold to transnational investors, usually on long-term leases, at a rate not seen in decades – indeed not since the colonial period. Transnational and national economic actors from various business sectors (oil and auto, mining and forestry, food and chemical, bioenergy, etc.) are eagerly acquiring, or declaring their intention to acquire large areas of land on which to build, maintain or extend large-scale extractive and agro-industrial enterprises to help secure their own food and energy needs into the future. This book provides a critical appraisal of the growing phenomenon of land grabbing in Africa. Far from being a technical issue associated "good governance", the problem of land grabbing by transnational corporation and states is a serious threat for the food security of millions of Africans and is undoubtedly one of the great challenges of our time for development on the continent. The case studies illustrate that African states are also complicit in the massive land grabbing by actively participating in isolated development while excluding the local communities. The case studies reveal key features that characterize how the global land grab plays out in specific localities in Africa. This book was published as a special issue of African Identities.
Publisher: Routledge
ISBN: 1317543394
Category : Nature
Languages : en
Pages : 153
Book Description
The sign that ‘Africa is on Sale’ has been appearing with regular frequency in major newspaper accounts across the world, indicating that large amounts/expanses of Africa’s rich farmlands are being sold to transnational investors, usually on long-term leases, at a rate not seen in decades – indeed not since the colonial period. Transnational and national economic actors from various business sectors (oil and auto, mining and forestry, food and chemical, bioenergy, etc.) are eagerly acquiring, or declaring their intention to acquire large areas of land on which to build, maintain or extend large-scale extractive and agro-industrial enterprises to help secure their own food and energy needs into the future. This book provides a critical appraisal of the growing phenomenon of land grabbing in Africa. Far from being a technical issue associated "good governance", the problem of land grabbing by transnational corporation and states is a serious threat for the food security of millions of Africans and is undoubtedly one of the great challenges of our time for development on the continent. The case studies illustrate that African states are also complicit in the massive land grabbing by actively participating in isolated development while excluding the local communities. The case studies reveal key features that characterize how the global land grab plays out in specific localities in Africa. This book was published as a special issue of African Identities.
Innovations in Tax Compliance
Author: Roel Dom
Publisher: World Bank Publications
ISBN: 1464817723
Category : Business & Economics
Languages : en
Pages : 402
Book Description
Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments.
Publisher: World Bank Publications
ISBN: 1464817723
Category : Business & Economics
Languages : en
Pages : 402
Book Description
Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments.