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AbstractA well‐functioning revenue system is a necessary condition for strong, sustained and inclusive economic development. However, the revenue systems in some developing countries have fundamental shortcomings. Using Public Expenditure and Financial Accountability assessment data, this article provides a summary of the revenue raising capabilities across 58 developing countries. Tax reforms or tax system changes need to be made mindful of that current capacity. The optimal choice of tax regime may be different when administrative capacity is low. The increasing globalisation of economic activity adds a further layer of complexity that developing countries need to manage in building and maintaining their revenue systems. Finally, any proposals to change the revenue system in a developing country need to recognise that, like developed countries, tax reforms are highly political endeavours.

A framework for nation-building that recognizes the reality of persistent conflict in transitional nations is presented. The predominant characteristics of persistent conflict are identified including the militarization of young male populations, the continued flow of arms & other military provisions into local settings, & the formation of inadequate infrastructures in adjacent countries that must deal with humanitarian crises caused by large refugee populations. Several processes required to produce a peaceful transition from conflict to stability are then highlighted, eg, replacing economic & political secrecy with transparency & allowing market economies to flourish while martial economies subside. Ten essential functions to be performed by all modern states are subsequently illuminated including establishing monopolistic control over the means of violence, using domestic organizations to manage public finance, formulating citizenship obligations & rights that for all groups, granting the state authority over international relations, & implementing the rule of law. The international community is strongly encouraged to facilitate state-building in regions afflicted by persistent conflict; the ramifications of this proposition for the international community are consequently pondered, eg, demonstrating a willingness to provide substantial resources early in the state-building process to facilitate the transition to stability. J. W. Parker

A multifaceted strategy for measuring the efficacy of states that would also assist the international community in determining when it should intervene in national crises is introduced. An overview of the seminal functions of a modern state is provided, eg, possessing administrative control over the national territory & establishing the rule of law. Although many nations do not currently possess properly functioning sovereign states, it is stressed that the international community's contradictory policies have exacerbated efforts to augment state sovereignty in developing countries. Therefore, four recommendations for enhancing the vitality of states are offered: forming an index of state effectiveness, providing financial assistance to struggling countries, temporarily establishing a system of government that contains local & international officials, & promoting the creation of partnerships amongst national institutions & between various national & international institutions. J. W. Parker