Taxation is a core feature of statehood, and should thus be central to processes of post-conflict reconstruction.
This is not only to avoid long-term aid dependence, but also because post-conflict tax systems may shape the prospects for, and patterns of, economic growth.
Raising revenues may figure centrally in the expansion of governmental legitimacy, accountability and administrative capacity. However, little is known about the particular challenges associated with rebuilding tax systems in post-conflict environments, nor the potential for tax reform to contribute to broader processes of state building.
The long-term goal of research in this area is to provide concrete lessons about how effectively to strengthen tax systems in post-conflict environments, with a view not only to increasing revenue but also to encouraging economic growth and state building.
- Taxation and Livelihoods: A Review of the Evidence from Fragile and Conflict-Affected Rural Areas
Tax Perceptions in the Periphery: The Local Foundations of Tax Compliance in District Councils in Sierra Leone by Jibao, Samuel and Wilson Prichard - ICTD Working Paper (delayed)
Informal Taxation in Peripheral Regions in Post-Conflict Sierra Leone by Jibao, Samuel; Wilson Prichard and Vanessa van den Boogaard - ICTD Working Paper (delayed)
Effect of Central Grants on Local Tax and Non-tax Revenue Mobilization: Evidence from Conflict Setting Côte d’Ivoire by Tiangboho Sanogo - ICTD Working Paper (forthcoming)
- Give and you shall receive? Taxation and fiscal contracts in Africa - Rhiannon McCluskey
- ICTD Supports New Project On Conflict And Taxation In Congo
Image: UNAMID by Albert Gonzalez Farran