|
EconStor >
Universität Potsdam >
Lehrstuhl Finanzwissenschaft, Universität Potsdam >
Finanzwissenschaftliche Diskussionsbeiträge, Universität Potsdam >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/59038
|
| | |
| Title: | | Steuern in Fragilen Staaten: Empfehlungen für die Entwicklungszusammenarbeit  |
| Authors: | | Petersen, Hans-Georg |
| Issue Date: | | 2010 |
| Series/Report no.: | | Finanzwissenschaftliche Diskussionsbeiträge 61 |
| Abstract (Translated): | | 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. |
| Subjects: | | fragile state state theory stable states fragility index taxation shadow economy tax administration development cooperation |
| JEL: | | H11 H20 F5 O1 O2 O57 P50 |
| Persistent Identifier of the first edition: | | urn:nbn:de:kobv:517-opus-48465 |
| Document Type: | | Working Paper |
| Appears in Collections: | | Finanzwissenschaftliche Diskussionsbeiträge, Universität Potsdam
|
| Files in This Item:
| |
|
| No. of Downloads:
| |
| last Month |
last 3 Month |
total |
|
|
|
|
|
| |
| | |
Download bibliographical data as:
BibTeX
|
| |
Share on:http://hdl.handle.net/10419/59038
|
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.
|