Tax and Development

Englisch

Oxford : LawAfrica Publishing Ltd, 2013

Online-Ressource (340 p)

Description based upon print version of record

Print version: Tax and Development: Solving Kenya's Fiscal Crisis through Human Rights

978-9966-031-00-6

978-9966-031-48-8 : 52 (NL)

Weitere Ausgaben: 978-9966-031-00-6 (Druckausgabe)

Cover; Title page; Copyright page; Contents; DEDICATION; ACKNOWLEDGEMENTS; ABBREVIATIONS; FOREWORD; PREFACE; CHAPTER 1 - INTRODUCTION; 1.1. RE-LEGITIMATING THE FISCAL STATE THROUGH REALISING HUMAN RIGHTS; 1.2. LINKING TAXATION AND HUMAN RIGHTS IN DEVELOPING STATES THROUGH THE LENS OF FISCAL SOCIOLOGY; 1.3. DEFINING FISCAL SOCIOLOGY FOR THE DEVELOPING STATE; 1.3.1. THE MACRO LEVEL OF FISCAL SOCIOLOGY; 1.3.2. THE MICRO LEVEL CONTEXT; PART 1 - LEGITIMISING THE POST COLONIAL STATE; CHAPTER 2 - LE GITIMISING THE POST-COLONIAL FISCAL STATE THROUGH FISCAL SOCIOLOGY

2.1. CONC EPTUALISING FISCAL LEGITIMACY FOR THE POST-COLONIAL STATE2.2. CONC EPTUALISING FISCAL SOCIOLOGY FOR THE POST-COLONIAL FISCAL STATE; 2.3. THE DEVELOPMENT OF THE FISCAL STATE; 2.3.1. ST AGES OF DEVELOPMENT OF THE FISCAL STATE; 2.3.2. THE MODELS OF THE FIS CAL STATE; 2.4. CHALLENGES TO CATEGORISING THE POSTCOLONIAL FISCAL STATE; 2.4.1. THE CREATION OF THE POST-COLONIAL FISCAL STATE; 2.4.2. THE COLONIAL FISCAL STATE; 2.4.3. THE POST-COL ONIAL FISCAL STATE; 2.4.4. TRANSITIONIN G FROM ONE STATE TYPE TO ANOTHER; 2.5. MEETING THE CHALLENGE TO FISCAL LEGITIMACY THROUGH WELL-BEING

2.6. CONCLUSIONCHAPTER 3 - THE FISCAL STATE IN COL ONIAL KENYA; 3.1. SYSTEMS OF FISCAL EXT RACTION AND DISTRIBUTION BEFORE BRITISH COLONISATION OF KENYA; 3.1.1. PRE-COLONIAL KENYA; 3.1.2. THE SULTANATE OF OMAN; 3.1.3. THE PORTUGUESE; 3.2. BRITISH COLONIAL FISC AL POLICY IN KENYA; 3.2.1. CREATING THE VERTICALLY IN TEGRATED FISCAL ECONOMY; 3.2.2. FISCAL LEGITIMACY: NO TAXATION WITHOU T REPRESENTATION; 3.2.3. LIMITING EXPENDITURE TO SUSTAIN THE COLONIAL FISCAL STATE; 3.2.4. CREATING THE POST-COLONIAL FISCAL STATE (1960-1964); 3.3. CONCLUSION

CHAPTER 4 - LEGITIMISING THE KENYAN POST-COLONIAL FISCAL STATE4.1. THE ERA OF PIECEMEAL REFORMS (1964-1980); 4.2. TAX MODERNIZATION PROGRAMMES (1980-1992); 4.3. DECENTRALISATION, PARTICIPATION AND EARMARKING (1993-2003); 4.4. DEVELOPMENT AND SOCIETAL PARTICIPATION (2003 TO DATE); 4.5. THE 2010 CONSTITUTION OF THE REPUBLIC OF KENYA; 4.6. CONCLUSION; PART 2 - HUMAN RIGHTS AND STATE FISCAL RESOURCES; CHAPTER 5 - REALISING HUMAN RIGHTS THROUGH TAXATION; 5.1. THE PARALLELS BETWEEN WELL-BEING, SOCIAL WELFARE AND HUMAN RIGHTS; 5.1.1. CONCEPTUALISING SOCIAL WELFARE, WELL-BEING AND HUMAN RIGHTS

5.1.2. THE STATE OBLIGATIONS UNDER SOCIAL WELFARE AND HUMAN RIGHTS5.2. THE HUMAN RIGHTS OBLIGATIONS ON A STATE; 5.2.1. THE DOMESTIC LEGAL AND POLICY FRAMEWORK; 5.2.2. THE OBSTACLE TO REALISATION: ALLOCATION OF LIMITED RESOURCES; 5.2.3. THE DOMESTIC REALISATION OF HUMAN RIGHTS; 5.3. LINKING TAX TO HUMAN RIGHTS TO LEGITIMISE THE FISCAL STATE; 5.3.1. THE RIGHT TO DEVELOPMENT AND RESOURCES; 5.3.2. ACTIVE FREE AND MEANINGFUL PARTICIPATION; 5.4. CONCLUSION; CHAPTER 6 - LINKING HUMAN RIGHTS TO TAXATION THROUGH PARTICIPATION: BUDGETING FOR DEVELOPMENT; 6.1. PARTICIPATORY BUDGETING (PB) IN BRAZIL: PA

6.1.1. THE EVOLUTION OF PARTICIPATORY BUDGETING IN PA

*Electronic books ; Constituencies Development Fund (Kenya) ; Taxation -- Kenya ; Human rights -- Kenya

*Constituencies Development Fund (Kenya) ; Human rights ; Kenya ; Taxation ; Kenya ; Electronic books

Klassifikation der Library of Congress: K4460

Dewey Dezimal-Klassifikation: 343.04 ; 336.20096762

Cover -- Title page -- Copyright page -- Contents -- DEDICATION -- ACKNOWLEDGEMENTS -- ABBREVIATIONS -- FOREWORD -- PREFACE -- CHAPTER 1 - INTRODUCTION -- 1.1. RE-LEGITIMATING THE FISCAL STATE THROUGH REALISING HUMAN RIGHTS -- 1.2. LINKING TAXATION AND HUMAN RIGHTS IN DEVELOPING STATES THROUGH THE LENS OF FISCAL SOCIOLOGY -- 1.3. DEFINING FISCAL SOCIOLOGY FOR THE DEVELOPING STATE -- 1.3.1. THE MACRO LEVEL OF FISCAL SOCIOLOGY -- 1.3.2. THE MICRO LEVEL CONTEXT -- PART 1 - LEGITIMISING THE POST COLONIAL STATE -- CHAPTER 2 - LE GITIMISING THE POST-COLONIAL FISCAL STATE THROUGH FISCAL SOCIOLOGY -- 2.1. CONC EPTUALISING FISCAL LEGITIMACY FOR THE POST-COLONIAL STATE -- 2.2. CONC EPTUALISING FISCAL SOCIOLOGY FOR THE POST-COLONIAL FISCAL STATE -- 2.3. THE DEVELOPMENT OF THE FISCAL STATE -- 2.3.1. ST AGES OF DEVELOPMENT OF THE FISCAL STATE -- 2.3.2. THE MODELS OF THE FIS CAL STATE -- 2.4. CHALLENGES TO CATEGORISING THE POSTCOLONIAL FISCAL STATE -- 2.4.1. THE CREATION OF THE POST-COLONIAL FISCAL STATE -- 2.4.2. THE COLONIAL FISCAL STATE -- 2.4.3. THE POST-COL ONIAL FISCAL STATE -- 2.4.4. TRANSITIONIN G FROM ONE STATE TYPE TO ANOTHER -- 2.5. MEETING THE CHALLENGE TO FISCAL LEGITIMACY THROUGH WELL-BEING -- 2.6. CONCLUSION -- CHAPTER 3 - THE FISCAL STATE IN COL ONIAL KENYA -- 3.1. SYSTEMS OF FISCAL EXT RACTION AND DISTRIBUTION BEFORE BRITISH COLONISATION OF KENYA -- 3.1.1. PRE-COLONIAL KENYA -- 3.1.2. THE SULTANATE OF OMAN -- 3.1.3. THE PORTUGUESE -- 3.2. BRITISH COLONIAL FISC AL POLICY IN KENYA -- 3.2.1. CREATING THE VERTICALLY IN TEGRATED FISCAL ECONOMY -- 3.2.2. FISCAL LEGITIMACY: NO TAXATION WITHOU T REPRESENTATION -- 3.2.3. LIMITING EXPENDITURE TO SUSTAIN THE COLONIAL FISCAL STATE -- 3.2.4. CREATING THE POST-COLONIAL FISCAL STATE (1960-1964) -- 3.3. CONCLUSION -- CHAPTER 4 - LEGITIMISING THE KENYAN POST-COLONIAL FISCAL STATE.

Elektronische Ressource - Nutzung mit Bibliotheksausweis der Staatsbibliothek zu Berlin

Einzelnutzerlizenz

BIBTEX - ENDNOTE - RIS