이수정 교수의 '세금' - 말하는대로 中

이수정 교수의 '세금' - 말하는대로 中

Taxation and Accountability

Taxation has been widely considered as the process of imposing charges on citizens an corporate entities in order to finance government expenditure. Governments also use taxation to encourage or discourage certain economic decisions. For example, reduction in taxable personal (or household) income by the amount paid as interest on home mortgage loans results in greater construction activity, and generates more jobs. For years now many countries have imposed high taxes on cigarettes and alcohol and the revenue raised is invested in development particularly in the health sector (Michael, 1993). 

While the duty of collecting revenue (taxes) belongs to the government, this duty gives the government the obligation to account for its activities, accept responsibility for them, and to disclose the results in a transparent manner. The people who are taxed should know how their money is being used. Indeed they have a right to demand for services from the government. The concept of citizenship refers to the state of being vested with the rights, privileges, and duties of a citizen. It entails the character of an individual viewed as a member of society; behavior in terms of the duties, obligations, and functions of a citizen. We are citizens in that we owe allegiance to our Government and in return our Government owes us protection. As Citizens we vote, pay our taxes, and follow the law. We ensure the security of our neighborhoods and work places. We respect the rights of others and demand the same for ourselves. Colonial powers that dominated Africa did not leave behind strong, indigenous institutions that could tackle the development 

challenges of modern states. Economic crises, wars, and political instability that occurred in the postindependence era have over the decades destroyed the economic and social fabric of many countries in Africa. As a result, many countries in Africa rely on foreign aid as the greatest source of development ÀQDQFH (YHQ LI LQ UHFHQW \HDUV WKHUH KDV EHHQ DQ effort by some African countries to reduce reliance on foreign aid by raising domestic revenue through taxation, African states have remained poor. Yet one entry point for improving governance on the continent – taxation - still receives little attention overall. The political economy of taxation offers therefore vital lessons for the developing world. Taxation

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