@Book{821734253, author="Waris, Attiya", title="Tax and Development", year="2013", publisher="LawAfrica Publishing Ltd", address="Oxford", keywords="Constituencies Development Fund (Kenya); Taxation -- Kenya; Human rights -- Kenya; Human rights ; Kenya; Taxation ; Kenya; Electronic books", contents="Cover; Title page; Copyright page; Contents; DEDICATION; ACKNOWLEDGEMENTS; ABBREVIATIONS; FOREWORD; PREFACE; CHAPTER 1 - INTRODUCTION; 1.1. RE-LEGITIMATING THE FISCAL STATE THROUGH REALISING HUMAN RIGHTS; 1.2. LINKING TAXATION AND HUMAN RIGHTS IN DEVELOPING STATES THROUGH THE LENS OF FISCAL SOCIOLOGY; 1.3. DEFINING FISCAL SOCIOLOGY FOR THE DEVELOPING STATE; 1.3.1. THE MACRO LEVEL OF FISCAL SOCIOLOGY; 1.3.2. THE MICRO LEVEL CONTEXT; PART 1 - LEGITIMISING THE POST COLONIAL STATE; CHAPTER 2 - LE GITIMISING THE POST-COLONIAL FISCAL STATE THROUGH FISCAL SOCIOLOGY", abstract="Cover -- Title page -- Copyright page -- Contents -- DEDICATION -- ACKNOWLEDGEMENTS -- ABBREVIATIONS -- FOREWORD -- PREFACE -- CHAPTER 1 - INTRODUCTION -- 1.1. RE-LEGITIMATING THE FISCAL STATE THROUGH REALISING HUMAN RIGHTS -- 1.2. LINKING TAXATION AND HUMAN RIGHTS IN DEVELOPING STATES THROUGH THE LENS OF FISCAL SOCIOLOGY -- 1.3. DEFINING FISCAL SOCIOLOGY FOR THE DEVELOPING STATE -- 1.3.1. THE MACRO LEVEL OF FISCAL SOCIOLOGY -- 1.3.2. THE MICRO LEVEL CONTEXT -- PART 1 - LEGITIMISING THE POST COLONIAL STATE -- CHAPTER 2 - LE GITIMISING THE POST-COLONIAL FISCAL STATE THROUGH FISCAL SOCIOLOGY -- 2.1. CONC EPTUALISING FISCAL LEGITIMACY FOR THE POST-COLONIAL STATE -- 2.2. CONC EPTUALISING FISCAL SOCIOLOGY FOR THE POST-COLONIAL FISCAL STATE -- 2.3. THE DEVELOPMENT OF THE FISCAL STATE -- 2.3.1. ST AGES OF DEVELOPMENT OF THE FISCAL STATE -- 2.3.2. THE MODELS OF THE FIS CAL STATE -- 2.4. CHALLENGES TO CATEGORISING THE POSTCOLONIAL FISCAL STATE -- 2.4.1. THE CREATION OF THE POST-COLONIAL FISCAL STATE -- 2.4.2. THE COLONIAL FISCAL STATE -- 2.4.3. THE POST-COL ONIAL FISCAL STATE -- 2.4.4. TRANSITIONIN G FROM ONE STATE TYPE TO ANOTHER -- 2.5. MEETING THE CHALLENGE TO FISCAL LEGITIMACY THROUGH WELL-BEING -- 2.6. CONCLUSION -- CHAPTER 3 - THE FISCAL STATE IN COL ONIAL KENYA -- 3.1. SYSTEMS OF FISCAL EXT RACTION AND DISTRIBUTION BEFORE BRITISH COLONISATION OF KENYA -- 3.1.1. PRE-COLONIAL KENYA -- 3.1.2. THE SULTANATE OF OMAN -- 3.1.3. THE PORTUGUESE -- 3.2. BRITISH COLONIAL FISC AL POLICY IN KENYA -- 3.2.1. CREATING THE VERTICALLY IN TEGRATED FISCAL ECONOMY -- 3.2.2. FISCAL LEGITIMACY: NO TAXATION WITHOU T REPRESENTATION -- 3.2.3. LIMITING EXPENDITURE TO SUSTAIN THE COLONIAL FISCAL STATE -- 3.2.4. CREATING THE POST-COLONIAL FISCAL STATE (1960-1964) -- 3.3. CONCLUSION -- CHAPTER 4 - LEGITIMISING THE KENYAN POST-COLONIAL FISCAL STATE.", note="Description based upon print version of record", isbn="9789966031006", url="http://gbv.eblib.com/patron/FullRecord.aspx?p=1996462", url="https://ebookcentral.proquest.com/lib/kxp/detail.action?docID=1996462", language="English" }