Tax and Development: Solving Kenya's Fiscal Crisis through Human Rights

  • Taxation is perceived by citizens as a compulsory contribution to the state yet, the legitimacy of the state rests on the publics' 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.

Download full text files

  • 9789966031488.pdf

Export metadata

Additional Services

Share in Twitter Search Google Scholar
Author:Attiya Waris
Publisher:LawAfrica Publishing Ltd
Place of publication:Nairobi
Document Type:Book
Year of Completion:2013
Year of first Publication:2013
Publishing Institution:Universitätsbibliothek Johann Christian Senckenberg
Release Date:2021/04/30
Page Number:338
Sammlungen:Afrika südlich der Sahara
Afrika südlich der Sahara / Paket Afrikanistik
Licence (German):License LogoFID Afrikastudien