Tax & development : solving Kenya's fiscal crisis through human rights : a case study of Kenya's Constituency Development Fund /

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Bibliographic Details
Author / Creator:	Waris, Attiya, author.
Imprint:	Nairobi, Kenya ; Dar-es-Salaam, Tanzania ; Kampala, Uganda : LawAfrica, 2013. ©2013
Description:	1 online resource (340 pages) : illustrations
Language:	English
Subject:	Constituencies Development Fund (Kenya) Constituencies Development Fund (Kenya) Taxation -- Kenya. Human rights -- Kenya. Human rights. Taxation. Kenya. Electronic books.
Format:	E-Resource Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/11242530

Hidden Bibliographic Details
ISBN:	9789966031488 9966031480 9789966031006 9966031006
Notes:	Includes bibliographical references and index. Print version record.
Summary:	Taxation is perceived by citizens as a compulsory contribution to the state yet, the legitimacy of the state rests on the public's acceptance of the state's right to levy tax and redistribute it in such a manner as to promote the overall good of society. The modern developing state can be said to be facing a crisis of fiscal legitimacy, afflicted by poor governance, poor societal participation, corruption and a lack of accountability. This book investigates whether a possible remedy in averting the fiscal crisis is firstly, to re-establish a link between taxation and government expenditure in the developing state and to utilise human rights law, principles and policies to link tax revenue to expenditure through re-distribution. This thesis will consider whether human rights may be the tool or vehicle for citizens to assess fiscal allocations It analyses developing countries with reference to Brazil and India and more specifically Kenya.
Other form:	Print version: Waris, Attiya. Tax & development. Nairobi, Kenya ; Dar-es-Salaam, Tanzania ; Kampala, Uganda : LawAfrica, 2013

Table of Contents:

Chapter 1. Introduction
Part 1. Legitimising the Post Colonial State
Chapter 2. Legitimising the Post-Colonial Fiscal State through Fiscal Sociology
Chapter 3. The Fiscal State in Colonial Kenya
Chapter 4. Legitimising the Kenyan Post-Colonial Fiscal State
Part 2. Human Rights and State Fiscal Resources
Chapter 5. Realising Human Rights through Taxation
Chapter 6. Linking Human Rights to Taxation through Participation: Budgeting for Development
Part 3. Contextualizing Taxation and Human Rights in Kenya
Chapter 7. The Kenyan Constituency Development Fund
Chapter 8. Conclusion.

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