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Financing Africa's development requires ingenuity, discipline, and an understanding of fiscal systems - the entirety of government revenues and expenditures, including taxation and debt. This book makes fascinating what might seem at first glance complex. It describes diverse approaches that have been adjusted to local circumstances across the continent and reflects on the push to unite and harmonise toward African union. Africa is rich, yet resources are lost through loopholes in fiscal systems. Financial resources come from the people, are not unlimited, and do not come easily or without cost. Africans must therefore cherish these resources and use them in nation-building and national and regional development. Efficient, effective, transparent and accountable fiscal systems that are fair and just will go a long way toward financing Africa's development. Using examples from all of Africa's 54 countries, the book makes fiscal matters real and understandable for people, no matter their field. It demonstrates the importance of fiscal law and policy for development and the impact it has on individuals, communities, nations, regional groupings, and the continent

Financing Africa's development requires ingenuity, discipline, and an understanding of fiscal systems - the entirety of government revenues and expenditures, including taxation and debt. This book makes fascinating what might seem at first glance complex. It describes diverse approaches that have been adjusted to local circumstances across the continent and reflects on the push to unite and harmonise toward African union. Africa is rich, yet resources are lost through loopholes in fiscal systems. Financial resources come from the people, are not unlimited, and do not come easily or without cost. Africans must therefore cherish these resources and use them in nation-building and national and regional development. Efficient, effective, transparent and accountable fiscal systems that are fair and just will go a long way toward financing Africa's development. Using examples from all of Africa's 54 countries, the book makes fiscal matters real and understandable for people, no matter their field. It demonstrates the importance of fiscal law and policy for development and the impact it has on individuals, communities, nations, regional groupings, and the continent.

Cover -- Title page -- Copyright page -- Contents -- DEDICATION -- ACKNOWLEDGEMENTS -- ABBREVIATIONS -- FOREWORD -- PREFACE -- CHAPTER 1 - INTRODUCTION -- 1.1. RE-LEGITIMATING THE FISCAL STATE THROUGH REALISING HUMAN RIGHTS -- 1.2. LINKING TAXATION AND HUMAN RIGHTS IN DEVELOPING STATES THROUGH THE LENS OF FISCAL SOCIOLOGY -- 1.3. DEFINING FISCAL SOCIOLOGY FOR THE DEVELOPING STATE -- 1.3.1. THE MACRO LEVEL OF FISCAL SOCIOLOGY -- 1.3.2. THE MICRO LEVEL CONTEXT -- PART 1 - LEGITIMISING THE POST COLONIAL STATE -- CHAPTER 2 - LE GITIMISING THE POST-COLONIAL FISCAL STATE THROUGH FISCAL SOCIOLOGY -- 2.1. CONC EPTUALISING FISCAL LEGITIMACY FOR THE POST-COLONIAL STATE -- 2.2. CONC EPTUALISING FISCAL SOCIOLOGY FOR THE POST-COLONIAL FISCAL STATE -- 2.3. THE DEVELOPMENT OF THE FISCAL STATE -- 2.3.1. ST AGES OF DEVELOPMENT OF THE FISCAL STATE -- 2.3.2. THE MODELS OF THE FIS CAL STATE -- 2.4. CHALLENGES TO CATEGORISING THE POSTCOLONIAL FISCAL STATE -- 2.4.1. THE CREATION OF THE POST-COLONIAL FISCAL STATE -- 2.4.2. THE COLONIAL FISCAL STATE -- 2.4.3. THE POST-COL ONIAL FISCAL STATE -- 2.4.4. TRANSITIONIN G FROM ONE STATE TYPE TO ANOTHER -- 2.5. MEETING THE CHALLENGE TO FISCAL LEGITIMACY THROUGH WELL-BEING -- 2.6. CONCLUSION -- CHAPTER 3 - THE FISCAL STATE IN COL ONIAL KENYA -- 3.1. SYSTEMS OF FISCAL EXT RACTION AND DISTRIBUTION BEFORE BRITISH COLONISATION OF KENYA -- 3.1.1. PRE-COLONIAL KENYA -- 3.1.2. THE SULTANATE OF OMAN -- 3.1.3. THE PORTUGUESE -- 3.2. BRITISH COLONIAL FISC AL POLICY IN KENYA -- 3.2.1. CREATING THE VERTICALLY IN TEGRATED FISCAL ECONOMY -- 3.2.2. FISCAL LEGITIMACY: NO TAXATION WITHOU T REPRESENTATION -- 3.2.3. LIMITING EXPENDITURE TO SUSTAIN THE COLONIAL FISCAL STATE -- 3.2.4. CREATING THE POST-COLONIAL FISCAL STATE (1960-1964) -- 3.3. CONCLUSION -- CHAPTER 4 - LEGITIMISING THE KENYAN POST-COLONIAL FISCAL STATE.

Abstract
Financing health care is growing in importance as more and more researchers, governments and other stakeholders see that public health goods and services need to be financed. This work is intended to understand what the underlying problems maybe in getting people to understand the magnitude of national and global emergencies in health and how to get them to obey state and global directives which are for their own safety from a fiscal perspective. Here we show that there is a breakdown in communication between states and their societies that is undermining the ability of African states to guide their people to follow health and safety rules. The findings provide a recommendation that an improvement in transparency and accountability will not only result in better management of emergencies but also build better long term fiscal legitimacy and management of the current and future emergencies and enhance societal trust.

The one major drive in government policy in most developing countries, Kenya being no exception, has been to increase foreign direct investment. However, the need to provi,de a suitable tax system as a concomitant to this drive is one that has been only partially addressed. This apparent omission is the central concern of this paper. Whereas administration of tax law is improving countrywide, the legislation that supports the tax system remains predominantly the same. As part of the international drive towards globalisation, liberalisation of the economy and in order to encourage cross-border trading, Kenya's foreign exchange law was changed. Kenya unblocked! its currency by revocation of the Exchange Control Act? thus allowing for liberalised holding, using and trading in foreign exchange. This has in turn resulted in the opening of foreign exchange accounts by many companies in Kenyan banks which was finally allowed through amendment and finally withdrawal of the foreign exchange regulations. However, despite the revocation of some legislation, the foreign exchange provisions of the Kenyan lncome Tax Act3 have remained exactly the same.