tax fragile small

Taxation is a core feature of statehood, and should thus be central to processes of post-conflict reconstruction. 

This is not only to avoid long-term aid dependence, but also because post-conflict tax systems may shape the prospects for, and patterns of, economic growth.  

Raising revenues may figure centrally in the expansion of governmental legitimacy, accountability and administrative capacity.  However, little is known about the particular challenges associated with rebuilding tax systems in post-conflict environments, nor the potential for tax reform to contribute to broader processes of state building. 

The long-term goal of research in this area is to provide concrete lessons about how effectively to strengthen tax systems in post-conflict environments, with a view not only to increasing revenue but also to encouraging economic growth and state building.

Commentary

 Image: UNAMID by Albert Gonzalez Farran