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

Product details

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. It analyses developing countries with reference to Brazil and India and more specifically Kenya

Book details
Author: Dr. Attiya Waris
Publisher: LawAfrica Publishing
Format: Print, Soft Back
ISBN: 9966031006