Definition
Tax is a compulsory contribution imposed by a public authority. It is a payment which does not guarantee an exact amount of services to be rendered to the taxpayer in return. Governance, on the other hand, refers to the quality of governing usually characterized by accountability, transparency, fairness, participation, and responsiveness, among others.
Introduction
The inevitability of taxes in human life has never been better expressed than by the popular aphorism of Benjamin Franklin that compared it with death. But unlike death, the other inevitable is not merely a personal experience; it has been indissolubly associated with the evolution of human civilizations. Raising revenue to finance government expenditure is the traditional function of taxation; it also plays an important role in the distribution of income and wealth and in economic stabilization (Musgrave and...
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Siddiquee, N.A., Saleheen, A.M. (2019). Taxation and Governance. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_1821-1
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DOI: https://doi.org/10.1007/978-3-319-31816-5_1821-1
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