What makes people willing or unwilling to pay taxes and to whom are they willing to pay?This article examines the politics of revenue collection in a Senegalese village within a framework of decentralisation, democratisation and multi-party politics. The tranfer of tax-collection from state agents to local councillors has been met with neither demand for increased public services, nor for political representation. Tax compliance has plummeted, whilst non-state institutions are able to mobilise large amounts of revenue outside of normal taxation channels for service provision.
Development and Change, 2006, Vol 37, Issue 4, p. 821-846
decentralisering; beskatning; medborgerskab; lokal politik; state society relations; taxation; decentralisation; local politics