Christian von Soest

Measuring the Capability to Raise Revenue. Process and Output Dimensions and Their Application to the Zambia Revenue Authority

GIGA Working Paper, No. 35, December 2006

Abstract
The worldwide diffusion of the good governance agenda and new public management has triggered a renewed focus on state capability and, more specifically, on the capability to raise revenue in developing countries. However, the analytical tools for a comprehensive understanding of the capability to raise revenue remain underdeveloped. This article aims at filling this gap and presents a model consisting of the three process dimensions ‘information collection and processing’, ‘merit orientation’ and ‘administrative accountability’. ‘Revenue performance’ constitutes the fourth capability dimension which assesses tax administration’s output. This model is applied to the case of the Zambia Revenue Authority. The dimensions prove to be valuable not only for assessing the how much but also the how of collecting taxes. They can be a useful tool for future comparative analyses of tax administrations’ capabilities in developing countries.

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GIGA AutorInnen

Dr. Christian von Soest ist Lead Research Fellow am GIGA Institut für Afrika-Studien (IAA) und Leiter des GIGA-Forschungsschwerpunkts 2 „Frieden und Sicherheit“. Er forscht zu Sanktionen und anderen externen Interventionen, Konfliktprozessen und autoritären Regimen. Er leitet den Beitrag des GIGA zum Projekt B3 “Konflikt und Kooperation im Nexus von Klima und Sicherheit“, des Exzellenzclusters „Klima, Klimawandel und die Gesellschaft“ (CLICCS) der Universität Hamburg (www.cliccs.uni-hamburg.de/research/theme-b/b3.html).

Aktuelle Publikationen der AutorInnen

Hana Attia / Julia Grauvogel / Christian von Soest

The Termination of International Sanctions: Explaining Target Compliance and Sender Capitulation

European Economic Review, 129, 2020

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in: Frank Bösch / Nicole Deitelhoff / Stefan Kroll (eds.), Handbuch Krisenforschung, Wiesbaden: Springer Fachmedien, 2020, 233-248

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Eine hitzige Debatte: Klimawandel und gewaltsame Konflikte in Afrika

GIGA Focus Afrika, 02/2020

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Individual Sanctions: Toward a New Research Agenda

CESifo Forum, 20, 2019, 4, 28-31

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Regime Legitimation Strategies (RLS) 1900 to 2018

V-Dem Working Papers, 2019, 86