Informal Local Taxation in Developing Countries
Informal Local Taxation in Developing Countries
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发展中国家的非正式地方税
DOI：
10.1068/c100001
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发表时间：
1992
期刊：
影响因子：
--
通讯作者：
R. Prud'homme
中科院分区：
文献类型：
--
作者：
R. Prud'homme
本文试图将在其他领域成功运用的“非正规性”概念应用于发展中国家的地方税收领域。信息税收的定义是调动正常税收渠道以外的资源，以提供公益物和服务。非正式税收的类型是区分（1）“捏”，（2）勒索，（3）贿赂，（4）捐款，（5）礼物，（6）捐赠。在扎伊尔的情况下，非正式税收的重要性的一个数量级。然后提出了重新评估非正式税收的优点和缺点。
In this paper an attempt has been made to apply to the area of local taxation in developing countries the concept of ‘informality’ which has been so successfully utilized in other areas. Information taxation is defined as the mobilization of resources outside normal tax channels for the provision of public goods and services. A typology of informal taxes is offered that distinguishes between (1) ‘pinch’, (2) extortions, (3) requisitions, (4) contributions, (5) gifts, and (6) donations. In the case of Zaire, an order of magnitude of the importance of informal taxation is offered. A reassessment of the merit and demerits of informal taxation is then proposed.