Taxation and state building Taxation and state building TAXATION, STATE BUILDING AND AID Box 2. Local banks have unilaterally started using such certificatesState-building as a specific term in social sciences and humanities, refers to political and historical processes of creation, institutional consolidation, stabilization and sustainable development of states, from the earliest emergence of statehood up to the modern times. In short, this paper seeks to In short, this paper seeks to outline the core elements of a governance focused tax reform agenda. . Recent research has begun to Taxation is fundamental to sustainable development; it supports the basic functions of an effective state and sets the context for economic growth. Taxation is fundamental to sustainable development, as it supports the basic functions of an effective state and sets the context for economic growth. In some parts of the world, governments are unable to exercise effective authority. This paper seeks to fill that lacuna by examining a crucial moment in China's experience of taxation and state building, i. e. ‘The history of state revenue production’, as Margaret Levi declared, ‘is the Taxation and State-Building in Developing Countries: Capacity and Consent (co-editor). Tax Compliance Certificates in Malawi In 2004, the Malawi Revenue Authority decided to reward tax compliant businesses by giving them tax compliance certificates on an annual basis. This article addresses the question of whether and how internal wars can lead to state building. taking to strengthen the state building role of taxation. Existing work tends to present tax Taxation is fundamental to sustainable development, as it supports the basic functions of an effective state and sets the context for economic growth. Cambridge University Press, 2008. More often overlooked is the role of taxation as a catalyst for the development of responsive and accountable government, and for the expansion of state …Introduction Taxation is the new frontier for those concerned with state-building in developing countries. More often overlooked is the role of taxation as a catalyst for the development of responsive and accountable government, and for the expansion of state capacity. , the tax reform under the Nationalist Government during 1928–1949. More often overlooked is the role of taxation as a catalyst for the development of responsive and accountable government and the expansion of state capacity. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. How did taxation actually interact with modern state building in the Chinese context? These questions have not been squarely addressed in the scholarship. I offer a new conceptual framework for understanding the varied effects of internal conflict on state capacity, as measured through taxation Taxation and state building