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- W3201636749 abstract "Constitutionalism is the idea that the powers of government can and should be limited, and that its authority flows from enforcing these limitations. In constitution making and analysis, the right or power of the government to tax seems almost superfluous. No real analysis goes into tying down the right or power of government to tax, the amount collectible and the use to which it is put. Instead there tends to be a presumption that a state can tax and taxes cannot be tied to services at all. However, this presumption has encouraged a culture of tax evasion, avoidance, impunity and corruption, lack of responsibility, and accountability as well as outright theft. A rights-based approach is important in understanding both tax spending and how it is collected. Africa is of particular interest because it currently has constitutions that vary in date of commencement from the 1950s to 2010. Some constitutions came into place through national referendums, others through constitutional assemblies, others are monarchies and yet others were put in place at independence. The result is a myriad of approaches to the creation of a fiscal constitution that are worth exploring, analysing and discussing to attempt to reach some understanding of what would be most suitable for a tax state that is attempting to achieve the level of a fiscal state. This paper will using Schumpeter as well as Ormrod and Bonney’s theories of the development of the fiscal state as well as Buchanan’s argument on the right or power to tax to analyse the constitutional texts and begin to understand the constitutional problems facing taxation." @default.
- W3201636749 created "2021-09-27" @default.
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- W3201636749 date "2015-01-01" @default.
- W3201636749 modified "2023-09-27" @default.
- W3201636749 title "Delineating a Rights-based Fiscal Social Contract Using African Fiscal Constitutions" @default.
- W3201636749 doi "https://doi.org/10.2139/ssrn.3831012" @default.
- W3201636749 hasPublicationYear "2015" @default.
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