Steuern in Fragilen Staaten: Empfehlungen für die Entwicklungszusammenarbeit

Hans-Georg Petersen

No 61, Finanzwissenschaftliche Diskussionsbeiträge from Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät

Abstract: Fragile states are characterized by institutions which do not have the political will or ability to reduce poverty in the interests of their citizen, to establish basic social security, to promote a successful development process, and to guarantee security and human rights. The regional disintegration processes after the period of imperialism and the fall of the iron curtain have created many new states, which still are politically unstable and unable for a sustainable development. In the literature such states are describes as "weak", "failing or failed", "collapsed", "conflict or post-conflict" - dependant on the extent of the particular state failure. Several indicators try to describe such states and partly allow for projections of the future development. Then the role of taxation is discussed in detail before recommendations for the development cooperation are presented. Obviously taxation plays a key role for the democratization process in fragile states.

Keywords: fragile state; state theory; stable states; fragility index; taxation; shadow economy; tax administration; development cooperation (search for similar items in EconPapers)
JEL-codes: F5 H11 H20 O1 O2 O57 P50 (search for similar items in EconPapers)
Date: 2010-08
New Economics Papers: this item is included in nep-ger
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