Tax & development :

Waris, Attiya,

Tax & development : solving Kenya's fiscal crisis through human rights : a case study of Kenya's Constituency Development Fund / Attiya Waris. - 1 online resource (340 pages) : illustrations

Includes bibliographical references and index.

Introduction -- Legitimising the Post Colonial State -- Legitimising the Post-Colonial Fiscal State through Fiscal Sociology -- The Fiscal State in Colonial Kenya -- Legitimising the Kenyan Post-Colonial Fiscal State -- Human Rights and State Fiscal Resources -- Realising Human Rights through Taxation -- Linking Human Rights to Taxation through Participation: Budgeting for Development -- Contextualizing Taxation and Human Rights in Kenya -- The Kenyan Constituency Development Fund -- Conclusion. Chapter 1. Part 1. Chapter 2. Chapter 3. Chapter 4. Part 2. Chapter 5. Chapter 6. Part 3. Chapter 7. Chapter 8.

Taxation is perceived by citizens as a compulsory contribution to the state yet, the legitimacy of the state rests on the public's acceptance of the state's right to levy tax and redistribute it in such a manner as to promote the overall good of society. The modern developing state can be said to be facing a crisis of fiscal legitimacy, afflicted by poor governance, poor societal participation, corruption and a lack of accountability. This book investigates whether a possible remedy in averting the fiscal crisis is firstly, to re-establish a link between taxation and government expenditure in the developing state and to utilise human rights law, principles and policies to link tax revenue to expenditure through re-distribution. This thesis will consider whether human rights may be the tool or vehicle for citizens to assess fiscal allocations It analyses developing countries with reference to Brazil and India and more specifically Kenya.

9789966031488 9966031480

2013441546


Constituencies Development Fund (Kenya)
Constituencies Development Fund (Kenya)


Taxation--Kenya.
Human rights--Kenya.
BUSINESS & ECONOMICS--Public Finance.
Human rights.
Taxation.


Kenya.


Electronic book.

HJ3043 / .W375 2013eb

336.20096762
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