1. Measuring the Capability to Raise Revenue. Process and Output Dimensions and Their Application to the Zambia Revenue Authority
- Author:
- Christian von Soest
- Publication Date:
- 12-2006
- Content Type:
- Working Paper
- Institution:
- German Institute of Global and Area Studies
- Abstract:
- The worldwide diffusion of the good governance agenda and new public management has triggered a renewed focus on state capability and, more specifically, on the capability to raise revenue in developing countries. However, the analytical tools for a comprehensive understanding of the capability to raise revenue remain underdeveloped. This article aims at filling this gap and presents a model consisting of the three process dimensions 'information collection and processing', 'merit orientation' and 'administrative accountability'. 'Revenue performance' constitutes the fourth capability dimension which assesses tax administration's output. This model is applied to the case of the Zambia Revenue Authority. The dimensions prove to be valuable not only for assessing the how much but also the how of collecting taxes. Theycan be a useful tool for future comparative analyses of tax administrations' capabilities in developing countries.
- Topic:
- Development, Economics, and Third World
- Political Geography:
- Africa, Zambia, and Holland