Tax revenue effort and aid in fragile states : the case of Comoros
Gespeichert in:
| Autor*in: |
Diaz-Sanchez, Jose L. [verfasserIn] Tagem, Abrams M. E. [verfasserIn] Mota, Joana [verfasserIn] |
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| Format: |
E-Artikel |
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| Sprache: |
Englisch |
| Erschienen: |
2022 |
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| Schlagwörter: |
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| Übergeordnetes Werk: |
Enthalten in: The South African journal of economics - Oxford : Wiley-Blackwell, 1933, 90(2022), 2 vom: Juni, Seite 175-195 |
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| Übergeordnetes Werk: |
volume:90 ; year:2022 ; number:2 ; month:06 ; pages:175-195 |
| Links: |
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| DOI / URN: |
10.1111/saje.12312 |
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| Katalog-ID: |
1810789311 |
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| 982 | |2 26 |1 00 |x DE-206 |b This paper assesses the impact of aid on tax revenue effort in the context of a fragile state, focusing on Comoros. The paper estimates a fiscal response model within a cointegrated vector autoregressive framework with annual data for Comoros's post-independence period (1984-2017). Results suggest that grants and tax revenue had a significant negative relationship in the long run that remained stable throughout the sample period. Grants are a politically less costly source of finance, reducing the urgency of fragile states' fiscal planners to expend their reduced political capital and administrative capacity on tax collection reforms. This effect may be amplified by the large one-off budget support grants received from bilateral partners, which often have stopped tax reform initiatives. From the Comorian government's perspective, being aware of this negative relationship is an important step to ensure that long-term priorities in tax capacity building are not undermined by short-term objectives in guaranteeing political stability. Furthermore, multilateral official development partners could attempt to compensate for the negative effect of unconditional aid by engaging additional resources for tax capacity building projects and budget support programmes that include sound tax-related reforms. | ||
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10.1111/saje.12312 doi (DE-627)1810789311 (DE-599)KXP1810789311 DE-627 ger DE-627 rda eng Diaz-Sanchez, Jose L. verfasserin aut Tax revenue effort and aid in fragile states the case of Comoros Jose L. Diaz-Sanchez, Abrams M. E. Tagem, Joana Mota 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier aid (dpeaa)DE-206 budget support (dpeaa)DE-206 fiscal response (dpeaa)DE-206 tax displacement (dpeaa)DE-206 tax reform (dpeaa)DE-206 Tagem, Abrams M. E. verfasserin aut Mota, Joana verfasserin aut Enthalten in The South African journal of economics Oxford : Wiley-Blackwell, 1933 90(2022), 2 vom: Juni, Seite 175-195 Online-Ressource (DE-627)341343242 (DE-600)2067032-1 (DE-576)277978092 1813-6982 nnns volume:90 year:2022 number:2 month:06 pages:175-195 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/saje.12312 Verlag lizenzpflichtig https://doi.org/10.1111/saje.12312 Resolving-System lizenzpflichtig GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 90 2022 2 6 175-195 26 01 0206 416977132X x1z 18-07-22 26 00 DE-206 This paper assesses the impact of aid on tax revenue effort in the context of a fragile state, focusing on Comoros. The paper estimates a fiscal response model within a cointegrated vector autoregressive framework with annual data for Comoros's post-independence period (1984-2017). Results suggest that grants and tax revenue had a significant negative relationship in the long run that remained stable throughout the sample period. Grants are a politically less costly source of finance, reducing the urgency of fragile states' fiscal planners to expend their reduced political capital and administrative capacity on tax collection reforms. This effect may be amplified by the large one-off budget support grants received from bilateral partners, which often have stopped tax reform initiatives. From the Comorian government's perspective, being aware of this negative relationship is an important step to ensure that long-term priorities in tax capacity building are not undermined by short-term objectives in guaranteeing political stability. Furthermore, multilateral official development partners could attempt to compensate for the negative effect of unconditional aid by engaging additional resources for tax capacity building projects and budget support programmes that include sound tax-related reforms. |
| spelling |
10.1111/saje.12312 doi (DE-627)1810789311 (DE-599)KXP1810789311 DE-627 ger DE-627 rda eng Diaz-Sanchez, Jose L. verfasserin aut Tax revenue effort and aid in fragile states the case of Comoros Jose L. Diaz-Sanchez, Abrams M. E. Tagem, Joana Mota 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier aid (dpeaa)DE-206 budget support (dpeaa)DE-206 fiscal response (dpeaa)DE-206 tax displacement (dpeaa)DE-206 tax reform (dpeaa)DE-206 Tagem, Abrams M. E. verfasserin aut Mota, Joana verfasserin aut Enthalten in The South African journal of economics Oxford : Wiley-Blackwell, 1933 90(2022), 2 vom: Juni, Seite 175-195 Online-Ressource (DE-627)341343242 (DE-600)2067032-1 (DE-576)277978092 1813-6982 nnns volume:90 year:2022 number:2 month:06 pages:175-195 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/saje.12312 Verlag lizenzpflichtig https://doi.org/10.1111/saje.12312 Resolving-System lizenzpflichtig GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 90 2022 2 6 175-195 26 01 0206 416977132X x1z 18-07-22 26 00 DE-206 This paper assesses the impact of aid on tax revenue effort in the context of a fragile state, focusing on Comoros. The paper estimates a fiscal response model within a cointegrated vector autoregressive framework with annual data for Comoros's post-independence period (1984-2017). Results suggest that grants and tax revenue had a significant negative relationship in the long run that remained stable throughout the sample period. Grants are a politically less costly source of finance, reducing the urgency of fragile states' fiscal planners to expend their reduced political capital and administrative capacity on tax collection reforms. This effect may be amplified by the large one-off budget support grants received from bilateral partners, which often have stopped tax reform initiatives. From the Comorian government's perspective, being aware of this negative relationship is an important step to ensure that long-term priorities in tax capacity building are not undermined by short-term objectives in guaranteeing political stability. Furthermore, multilateral official development partners could attempt to compensate for the negative effect of unconditional aid by engaging additional resources for tax capacity building projects and budget support programmes that include sound tax-related reforms. |
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10.1111/saje.12312 doi (DE-627)1810789311 (DE-599)KXP1810789311 DE-627 ger DE-627 rda eng Diaz-Sanchez, Jose L. verfasserin aut Tax revenue effort and aid in fragile states the case of Comoros Jose L. Diaz-Sanchez, Abrams M. E. Tagem, Joana Mota 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier aid (dpeaa)DE-206 budget support (dpeaa)DE-206 fiscal response (dpeaa)DE-206 tax displacement (dpeaa)DE-206 tax reform (dpeaa)DE-206 Tagem, Abrams M. E. verfasserin aut Mota, Joana verfasserin aut Enthalten in The South African journal of economics Oxford : Wiley-Blackwell, 1933 90(2022), 2 vom: Juni, Seite 175-195 Online-Ressource (DE-627)341343242 (DE-600)2067032-1 (DE-576)277978092 1813-6982 nnns volume:90 year:2022 number:2 month:06 pages:175-195 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/saje.12312 Verlag lizenzpflichtig https://doi.org/10.1111/saje.12312 Resolving-System lizenzpflichtig GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 90 2022 2 6 175-195 26 01 0206 416977132X x1z 18-07-22 26 00 DE-206 This paper assesses the impact of aid on tax revenue effort in the context of a fragile state, focusing on Comoros. The paper estimates a fiscal response model within a cointegrated vector autoregressive framework with annual data for Comoros's post-independence period (1984-2017). Results suggest that grants and tax revenue had a significant negative relationship in the long run that remained stable throughout the sample period. Grants are a politically less costly source of finance, reducing the urgency of fragile states' fiscal planners to expend their reduced political capital and administrative capacity on tax collection reforms. This effect may be amplified by the large one-off budget support grants received from bilateral partners, which often have stopped tax reform initiatives. From the Comorian government's perspective, being aware of this negative relationship is an important step to ensure that long-term priorities in tax capacity building are not undermined by short-term objectives in guaranteeing political stability. Furthermore, multilateral official development partners could attempt to compensate for the negative effect of unconditional aid by engaging additional resources for tax capacity building projects and budget support programmes that include sound tax-related reforms. |
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10.1111/saje.12312 doi (DE-627)1810789311 (DE-599)KXP1810789311 DE-627 ger DE-627 rda eng Diaz-Sanchez, Jose L. verfasserin aut Tax revenue effort and aid in fragile states the case of Comoros Jose L. Diaz-Sanchez, Abrams M. E. Tagem, Joana Mota 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier aid (dpeaa)DE-206 budget support (dpeaa)DE-206 fiscal response (dpeaa)DE-206 tax displacement (dpeaa)DE-206 tax reform (dpeaa)DE-206 Tagem, Abrams M. E. verfasserin aut Mota, Joana verfasserin aut Enthalten in The South African journal of economics Oxford : Wiley-Blackwell, 1933 90(2022), 2 vom: Juni, Seite 175-195 Online-Ressource (DE-627)341343242 (DE-600)2067032-1 (DE-576)277978092 1813-6982 nnns volume:90 year:2022 number:2 month:06 pages:175-195 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/saje.12312 Verlag lizenzpflichtig https://doi.org/10.1111/saje.12312 Resolving-System lizenzpflichtig GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 90 2022 2 6 175-195 26 01 0206 416977132X x1z 18-07-22 26 00 DE-206 This paper assesses the impact of aid on tax revenue effort in the context of a fragile state, focusing on Comoros. The paper estimates a fiscal response model within a cointegrated vector autoregressive framework with annual data for Comoros's post-independence period (1984-2017). Results suggest that grants and tax revenue had a significant negative relationship in the long run that remained stable throughout the sample period. Grants are a politically less costly source of finance, reducing the urgency of fragile states' fiscal planners to expend their reduced political capital and administrative capacity on tax collection reforms. This effect may be amplified by the large one-off budget support grants received from bilateral partners, which often have stopped tax reform initiatives. From the Comorian government's perspective, being aware of this negative relationship is an important step to ensure that long-term priorities in tax capacity building are not undermined by short-term objectives in guaranteeing political stability. Furthermore, multilateral official development partners could attempt to compensate for the negative effect of unconditional aid by engaging additional resources for tax capacity building projects and budget support programmes that include sound tax-related reforms. |
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10.1111/saje.12312 doi (DE-627)1810789311 (DE-599)KXP1810789311 DE-627 ger DE-627 rda eng Diaz-Sanchez, Jose L. verfasserin aut Tax revenue effort and aid in fragile states the case of Comoros Jose L. Diaz-Sanchez, Abrams M. E. Tagem, Joana Mota 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier aid (dpeaa)DE-206 budget support (dpeaa)DE-206 fiscal response (dpeaa)DE-206 tax displacement (dpeaa)DE-206 tax reform (dpeaa)DE-206 Tagem, Abrams M. E. verfasserin aut Mota, Joana verfasserin aut Enthalten in The South African journal of economics Oxford : Wiley-Blackwell, 1933 90(2022), 2 vom: Juni, Seite 175-195 Online-Ressource (DE-627)341343242 (DE-600)2067032-1 (DE-576)277978092 1813-6982 nnns volume:90 year:2022 number:2 month:06 pages:175-195 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/saje.12312 Verlag lizenzpflichtig https://doi.org/10.1111/saje.12312 Resolving-System lizenzpflichtig GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 90 2022 2 6 175-195 26 01 0206 416977132X x1z 18-07-22 26 00 DE-206 This paper assesses the impact of aid on tax revenue effort in the context of a fragile state, focusing on Comoros. The paper estimates a fiscal response model within a cointegrated vector autoregressive framework with annual data for Comoros's post-independence period (1984-2017). Results suggest that grants and tax revenue had a significant negative relationship in the long run that remained stable throughout the sample period. Grants are a politically less costly source of finance, reducing the urgency of fragile states' fiscal planners to expend their reduced political capital and administrative capacity on tax collection reforms. This effect may be amplified by the large one-off budget support grants received from bilateral partners, which often have stopped tax reform initiatives. From the Comorian government's perspective, being aware of this negative relationship is an important step to ensure that long-term priorities in tax capacity building are not undermined by short-term objectives in guaranteeing political stability. Furthermore, multilateral official development partners could attempt to compensate for the negative effect of unconditional aid by engaging additional resources for tax capacity building projects and budget support programmes that include sound tax-related reforms. |
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26 00 DE-206 This paper assesses the impact of aid on tax revenue effort in the context of a fragile state, focusing on Comoros. The paper estimates a fiscal response model within a cointegrated vector autoregressive framework with annual data for Comoros's post-independence period (1984-2017). Results suggest that grants and tax revenue had a significant negative relationship in the long run that remained stable throughout the sample period. Grants are a politically less costly source of finance, reducing the urgency of fragile states' fiscal planners to expend their reduced political capital and administrative capacity on tax collection reforms. This effect may be amplified by the large one-off budget support grants received from bilateral partners, which often have stopped tax reform initiatives. From the Comorian government's perspective, being aware of this negative relationship is an important step to ensure that long-term priorities in tax capacity building are not undermined by short-term objectives in guaranteeing political stability. Furthermore, multilateral official development partners could attempt to compensate for the negative effect of unconditional aid by engaging additional resources for tax capacity building projects and budget support programmes that include sound tax-related reforms Tax revenue effort and aid in fragile states the case of Comoros Jose L. Diaz-Sanchez, Abrams M. E. Tagem, Joana Mota aid (dpeaa)DE-206 budget support (dpeaa)DE-206 fiscal response (dpeaa)DE-206 tax displacement (dpeaa)DE-206 tax reform (dpeaa)DE-206 |
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Tax revenue effort and aid in fragile states the case of Comoros |
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| title_short |
Tax revenue effort and aid in fragile states |
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https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/saje.12312 https://doi.org/10.1111/saje.12312 |
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Tagem, Abrams M. E. Mota, Joana |
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| doi_str |
10.1111/saje.12312 |
| up_date |
2024-07-04T17:48:50.168Z |
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The paper estimates a fiscal response model within a cointegrated vector autoregressive framework with annual data for Comoros's post-independence period (1984-2017). Results suggest that grants and tax revenue had a significant negative relationship in the long run that remained stable throughout the sample period. Grants are a politically less costly source of finance, reducing the urgency of fragile states' fiscal planners to expend their reduced political capital and administrative capacity on tax collection reforms. This effect may be amplified by the large one-off budget support grants received from bilateral partners, which often have stopped tax reform initiatives. From the Comorian government's perspective, being aware of this negative relationship is an important step to ensure that long-term priorities in tax capacity building are not undermined by short-term objectives in guaranteeing political stability. Furthermore, multilateral official development partners could attempt to compensate for the negative effect of unconditional aid by engaging additional resources for tax capacity building projects and budget support programmes that include sound tax-related reforms.</subfield></datafield></record></collection>
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