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Legitimation of Taxation through the realisation of Human Rights - a Kenyan case study

Date: 11 January 2010 Time: 1.00 pm

Venue: Bowland North SR 18

Attiya Waris (Law School - Ph.D) will present her thesis:

Legitimation of Taxation through the realisation of human rights - a Kenyan case study

Abstract

Taxation is largely seen today as a compulsory contribution to the state which does not create a commensurate right for individuals to demand services. Yet, the fiscal legitimacy of the State rests on public acceptance of tax levied and its redistribution in such a manner as to promote the good of the community. While developed states have gradually developed a modern fiscal state, this construction was thrust on developing states during colonization. The modern fiscal state faces a crisis of legitimacy, afflicted by corruption and a lack of accountability. New forms of public finance have emerged and been advocated as a means of relegitimising taxation by connecting it with expenditure, such as user fees and charges. This thesis investigates whether the remedy is to establish a link between taxation and government expenditure using the right to development as a vehicle for citizens to demand that expenditure be dedicated to development. This discourse will be used to analyse the newly established Kenyan Constituency Development Fund created to allow the allocation of money to communities specifically to promote development.

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Organising departments and research centres: Law

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Faculty of Arts and Social Sciences
Faculty of Arts and Social Sciences
Lancaster University
Lancaster LA1 4YD
United Kingdom

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