How Neopatrimonialism Affects Tax Administration : A Comparative Study of Three World Regions

von Soest, Christian ; Bechle, Karsten ; Korte, Nina

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URL http://edoc.vifapol.de/opus/volltexte/2012/3698/
Dokumentart: Bericht / Forschungsbericht / Abhandlung
Institut: GIGA - German Institute of Global and Area Studies
Schriftenreihe: GIGA Working Papers
Bandnummer: 172
Sprache: Englisch
Erstellungsjahr: 2011
Publikationsdatum: 02.03.2012
Originalveröffentlichung: http://www.giga-hamburg.de/dl/download.php?d=/content/publikationen/pdf/wp172_soest-bechle-korte.pdf (2011)
SWD-Schlagwörter: Steuerzahlung , Patrimonialstaat , Governance
DDC-Sachgruppe: Politik
BK - Basisklassifikation: 88.10 (Öffentliche Verwaltung: Allgemeines), 89.36 (Autoritäre Systeme), 83.52 (Finanzwissenschaft)
Sondersammelgebiete: 3.6 Politik und Friedensforschung

Kurzfassung auf Englisch:

Neopatrimonialism is a concept that has predominately been applied to describe governance in sub‐Saharan Africa. Recently, though, it has also been used to describe states from other world regions. However, scholars have rarely attempted to systematically compare neopatrimonial rule in different regional settings. This paper aims to narrow this gap by examining the effect of neopatrimonialism on the tax administration as a core state function in six countries from three different world regions: Argentina, Venezuela, Indonesia, the Philippines, Kenya and Zambia. We conclude that neopatrimonialism is a valuable concept for comparative area studies with the potential to foster dialogue on the “state in operation” across the regional divide. However, several indicators are more valid for some world regions than for others. We find that there is no systematic relationship between neopatrimonial trajectories and the strength of tax administration. Individual actor decisions influence the outcomes of neopatrimonialism substantially.


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