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Human Rights Forum Lunchtime Discussion : A Critique of the Power to Levy and Disburse Tax

Date: 19 March 2007 Time: 12 noon

Human Rights Forum Lunchtime Discussion

A Critique of the Power to Levy and Disburse Tax

Monday 19th March 2007, 12-2pm, C89 Bowland North

Introduced by Attiya Waris, Law School, Lancaster University

Taxation is largely seen today as a compulsory contribution to the state which does not create a commensurate right for individuals to demand services. This project is premised on the assumption that 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, particularly in developing states, faces a crisis of legitimacy, afflicted by corruption and a lack of accountability. This discussion investigates whether this can be corrected by establishing a link between taxation and government expenditure. In particular it will enquire whether the right to development can provide citizens with a vehicle to demand that part of the expenditure be dedicated to development. This analysis will be applied to the newly established Kenyan Constituency Development Fund created to allow the allocation of money directly to communities specifically to promote development.

All welcome - bring your lunch.

Event website: http://www.lancs.ac.uk/fss/organisations/humanrights/

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