• search hit 2 of 3
Back to Result List

Steuern in Fragilen Staaten

  • Fragile states are characterized by institutions which do not have the political will or ability to reduce poverty in the interests of their citizen, to establish basic social security, to promote a successful development process, and to guarantee security and human rights. The regional disintegration processes after the period of imperialism and the fall of the iron curtain have created many new states, which still are politically unstable and unable for a sustainable development. In the literature such states are describes as "weak", "failing or failed", "collapsed", "conflict or post-conflict" - dependant on the extent of the particular state failure. Several indicators try to describe such states and partly allow for projections of the future development. Then the role of taxation is discussed in detail before recommendations for the development cooperation are presented. Obviously taxation plays a key role for the democratization process in fragile states.

Download full text files

Export metadata

Additional Services

Share in Twitter Search Google Scholar Statistics
Author:Hans-Georg Petersen
Parent Title (German):Finanzwissenschaftliche Diskussionsbeiträge
Subtitle (German):Empfehlungen für die Entwicklungszusammenarbeit
Series (Serial Number):Finanzwissenschaftliche Diskussionsbeiträge (61)
Document Type:Working Paper
Year of Completion:2010
Publishing Institution:Universität Potsdam
Release Date:2010/11/02
Tag:development cooperation; fragile state; fragility index; shadow economy; stable states; state theory; tax administration; taxation
Organizational units:Wirtschafts- und Sozialwissenschaftliche Fakultät / Wirtschaftswissenschaften
Dewey Decimal Classification:3 Sozialwissenschaften / 33 Wirtschaft / 330 Wirtschaft
JEL Classification:F International Economics / F5 International Relations and International Political Economy
H Public Economics / H1 Structure and Scope of Government / H11 Structure, Scope, and Performance of Government
H Public Economics / H2 Taxation, Subsidies, and Revenue / H20 General
O Economic Development, Technological Change, and Growth / O1 Economic Development
O Economic Development, Technological Change, and Growth / O2 Development Planning and Policy
O Economic Development, Technological Change, and Growth / O5 Economywide Country Studies / O57 Comparative Studies of Countries
P Economic Systems / P5 Comparative Economic Systems / P50 General
Licence (German):License LogoKeine Nutzungslizenz vergeben - es gilt das deutsche Urheberrecht