A fin de incrementar los propios ingresos, algunos municipios peruanos han creado a partir de 1996 agencias tributarias semiautónomas, los así denominados Servicios de Administración Tributaria (SAT). Estas agencias son autónomas en su planificación financiera y de personal. Perciben como...

In order to stimulate revenue mobilisation and local autonomy, some governments decentralise property taxes to the municipal level. Indonesia did so in a gradual process between 2010 and 2014, transferring responsibility for the rural and urban land and building tax to its nearly 500 cities and...

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...

Electronic government, or, in short e-government, can contribute significantly to strengthening the efficiency, productivity, and transparency of government institutions. However, the potentials of the new information and communication technologies (ICT) are not always so easy to translate into...

Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. In such cases one can think of a number of reasons for reducing development cooperation or even stopping it altogether. But not all countries with a low tax ratio...

While development cooperation (DC) is determined to make more and more use of policy advice to reach its goals, it does not always have a clear conception of what policy advice is actually able and meant to accomplish in the development context. Experts often lack the conceptual knowledge needed...