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How does neopatrimonialism affect the African state? The case of tax collection in Zambia
[journal article]
Abstract Following the neopatrimonialism paradigm, it can be hypothesised that in African states informal politics of the rulers infringe on the collection of taxes and in turn reduce state revenue. This article tests this proposition for the case of Zambia. Neopatrimonial continuity in the country is eviden... view more
Following the neopatrimonialism paradigm, it can be hypothesised that in African states informal politics of the rulers infringe on the collection of taxes and in turn reduce state revenue. This article tests this proposition for the case of Zambia. Neopatrimonial continuity in the country is evidenced by three factors : the concentration of political power, the award of personal favours, and
the misuse of state resources. Despite this continuity, the revenue performance increased considerably with the creation of the semi-autonomous Zambia Revenue Authority. Donor pressure has been the most important intervening variable accounting for this improvement. Yet, strengthening the collection of
central state revenue has been consistent with a neopatrimonial rationale, and may even have fed neopatrimonialism overall, by providing increased resources for particularistic expenditure.... view less
Keywords
Zambia; Africa; national state; revenue; taxes; tax policy; tax system; public budget; patrimonialism; fiscal authorities; corruption; political power; international aid; development aid policy; political economy; Southern Africa; developing country
Classification
Public Finance
Political System, Constitution, Government
Free Keywords
gebundene Auslandshilfe
Document language
English
Publication Year
2007
Page/Pages
p. 621-645
Journal
The Journal of Modern African Studies, 45 (2007) 4
DOI
https://doi.org/10.1017/S0022278X0700290X
ISSN
1469-7777
Status
Published Version; peer reviewed
Licence
Deposit Licence - No Redistribution, No Modifications
With the permission of the rights owner, this publication is under open access due to a (DFG-/German Research Foundation-funded) national or Alliance license.