1 The Department of Environmental, Social and Spatial Change, Roskilde University2 Space, Place, Mobility and Urban Studies, Department of People and Technology, Roskilde University
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