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999 _c786
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001 ucocn908071830
003 MKT
005 20190322085906.0
006 m o d
007 cr cnu---unuuu
008 150417t20132013ke a ob 001 0 eng d
010 _a 2013441546
020 _a9789966031488
_q(electronic bk.)
020 _a9966031480
_q(electronic bk.)
020 _z9789966031006
020 _z9966031006
_q(pbk.)
035 _a(OCoLC-M)908071830
040 _aE7B
_beng
_erda
_epn
_cE7B
_dEBLCP
_dYDXCP
_dCUZ
_dP@U
_dOCLCF
_dN$T
_dOCLCQ
_dD6H
_dLTP
_dAGLDB
_dZCU
_dMERUC
_dOCLCQ
_dOCLCO
_dU3W
_dSTF
_dVNS
_dOCLCA
_dVTS
_dICG
_dVT2
_dOCLCQ
_dOCLCO
_dWYU
043 _af-ke---
049 _aMAIN
050 4 _aHJ3043
_b.W375 2013eb
072 7 _aBUS
_x051000
_2bisacsh
082 0 4 _a336.20096762
_223
100 1 _aWaris, Attiya,
_eauthor.
245 1 0 _aTax & development :
_bsolving Kenya's fiscal crisis through human rights : a case study of Kenya's Constituency Development Fund /
_cAttiya Waris.
264 1 _aNairobi, Kenya ;
_aDar-es-Salaam, Tanzania ;
_aKampala, Uganda :
_bLawAfrica,
_c2013.
264 4 _c©2013
300 _a1 online resource (340 pages) :
_billustrations
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
504 _aIncludes bibliographical references and index.
505 0 0 _gChapter 1.
_tIntroduction --
_gPart 1.
_tLegitimising the Post Colonial State --
_gChapter 2.
_tLegitimising the Post-Colonial Fiscal State through Fiscal Sociology --
_gChapter 3.
_tThe Fiscal State in Colonial Kenya --
_gChapter 4.
_tLegitimising the Kenyan Post-Colonial Fiscal State --
_gPart 2.
_tHuman Rights and State Fiscal Resources --
_gChapter 5.
_tRealising Human Rights through Taxation --
_gChapter 6.
_tLinking Human Rights to Taxation through Participation: Budgeting for Development --
_gPart 3.
_tContextualizing Taxation and Human Rights in Kenya --
_gChapter 7.
_tThe Kenyan Constituency Development Fund --
_gChapter 8.
_tConclusion.
520 _aTaxation 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.
588 0 _aPrint version record.
610 2 0 _aConstituencies Development Fund (Kenya)
610 2 7 _aConstituencies Development Fund (Kenya)
_2fast
_0(OCoLC)fst01924577
650 0 _aTaxation
_zKenya.
650 0 _aHuman rights
_zKenya.
650 7 _aBUSINESS & ECONOMICS
_xPublic Finance.
_2bisacsh
650 7 _aHuman rights.
_2fast
_0(OCoLC)fst00963285
650 7 _aTaxation.
_2fast
_0(OCoLC)fst01143876
651 7 _aKenya.
_2fast
_0(OCoLC)fst01208718
655 0 _aElectronic book.
776 0 8 _iPrint version:
_aWaris, Attiya.
_tTax & development.
_dNairobi, Kenya ; Dar-es-Salaam, Tanzania ; Kampala, Uganda : LawAfrica, 2013
856 4 0 _zAvailable to Stanford-affiliated users.
_uhttp://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=970016
_yEBSCO Academic Comprehensive Collection
942 _2lcc
_cBK