Suchergebnisse

The article argues that there is no simple (or even complex) uniform model for fiscal decentralisation in Africa. Each country has to devise its own strategy. The article proposes an analytical framework to help countries consider how to structure fiscal decentralisation. It presents the main decentralisation instruments available - allocation of functions and revenues across the levels of government, development of intergovernmental transfers, institution of central monitoring and control mechanisms and the institution of electoral rules. It then examines the various objectives that will be served or impacted by these instruments, including economic efficiency, macro-economic stability, interregional or interpersonal equity and political efficiency. (InWent/DÜI)

In this paper an attempt has been made to apply to the area of local taxation in developing countries the concept of 'informality' which has been so successfully utilized in other areas. Information taxation is defined as the mobilization of resources outside normal tax channels for the provision of public goods and services. A typology of informal taxes is offered that distinguishes between (1) 'pinch', (2) extortions, (3) requisitions, (4) contributions, (5) gifts, and (6) donations. In the case of Zaire, an order of magnitude of the importance of informal taxation is offered. A reassessment of the merit and demerits of informal taxation is then proposed.