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dc.description.abstractExternally driven financing of national development strategies has resulted in a serious challenge faced by African States to develop an effective exit strategy from resource rents and aid. This paper seeks to demonstrate that direct taxation, while raising revenues for development, has the added advantage in the makings of a social contract which enables economic transformation. It contributes to the growing debate on governance necessary for development using secondary data on governance and taxation to further investigate this relationship. Initial findings show that over the period 2006-14 a one per cent increase in direct taxation is correlated with a 0.13 per cent increase in accountability, whilst trade taxes are less significantly correlated and indirect taxes and ODA are in fact negatively correlated with accountability. This takes on increased urgency as the Agenda 2030 Sustainable Development Goals – based largely on domestic resources and with a focus on transformation – take center stage as the new development agenda.en
dc.titleBuilding a social contract for transformation through direct taxation:from consumer to citizenen
ags.creatorCorporateUnited Nations. Economic Commission for Africaen
ags.subjectThesaurusTAXATIONen
ags.subjectThesaurusACCOUNTABILITYen
ags.subjectThesaurusCORPORATE SOCIAL RESPONSIBILITYen
ags.subjectThesaurusBUSINESS ETHICSen
ags.subjectThesaurusAFRICAen
ags.subjectClassification02.06.02 TAXATIONen
ags.subjectClassification14.05.03 SOCIAL DEVELOPMENTen
ags.descriptionNotesIncludes bibliographical references.en
ags.publisherPlaceAddis Ababaen
ags.publisherNameUN.ECAen
dc.date.accessioned2019-04-12T07:38:44Z
dc.date.available2019-04-12T07:38:44Z
dc.date.issued2019
dc.format.extent34 p.
dc.languageeng
dc.typeTechnical paper
uneca.workflow.processedtrue
ags.creatorPersonalGauci, Adrian
ags.creatorPersonalSloan, John Robert
ags.availabilityNumberb11927483
ags.availabilityNumber2019
ags.availabilityLocationECA-HQ
ags.rights.termsofusepublic
ags.JNb11927483
uneca.language.supporteden


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