Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this category. This paper presents an approach to assess the performance of developing...

The legitimacy of political orders is an important reference point in political analysis, but the concept is difficult to operationalise and measure – particularly in those countries where legitimacy is critical (cases of political transformation and high state fragility). This paper develops...

The promotion of decentralisation and local governance has long since been an established part of bilateral and multilateral development cooperation. In the context of fragile statehood, however, this area of development cooperation is frequently faced with the general suspicion of encouraging...

Tax systems worldwide face far-reaching transformations through the implementation of digital technologies. A growing body of academic literature addresses these transformations and explores how digitalisation is affecting the operations and efficiency of revenue agencies, and taxpayer...