‘KRA Has the Capacity, but It Is Kept On a Tight Leash’: The Politics of Tax Administration and Policy in Kenya
‘KRA Has the Capacity, but It Is Kept On a Tight Leash’: The Politics of Tax Administration and Policy in Kenya
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“KRA 有能力，但受到严格控制”：肯尼亚税收管理和政策的政治
DOI：
10.2139/ssrn.3716827
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发表时间：
2020
期刊：
影响因子：
--
通讯作者：
M. Tyce
中科院分区：
文献类型：
--
作者：
M. Tyce
本文研究了自 1995 年成立以来影响肯尼亚税务局 (KRA) 绩效的因素。它发现了肯尼亚竞争性和分散的政治解决方案的显着作用，这对统治精英限制 KRA 的自治产生了强烈的激励，因为它具有作为庇护工具和政治武器的潜力。在 KRA 成立的第一个十年的大部分时间里，这些动态削弱了其作为“有效性口袋”（POE）发挥作用的能力。然而，KRA 确实从 2003 年左右开始成为 POE（尽管是一个脆弱且逐渐衰弱的组织），当时一系列共同的想法促使新当选的总统姆瓦伊·齐贝吉 (Mwai Kibaki) 和志同道合的“技术政治家”核心圈子试图使该组织免受肯尼亚政治解决所产生的更具腐蚀性和短期主义的压力。他们这样做是因为收入调动在其更广泛的发展愿景中非常重要。尽管如此，KRA 仍是一家有点孤立的 POE，因为齐贝吉政府未能克服围绕税收政策的更大政治压力，未能提供更广泛的有利环境，使 KRA 能够利用重要的新收入来源。因此，即使在 KRA 作为 POE 运作的时期，肯尼亚在税收方面的表现也仅显示出适度的改善。该论文的结论是，当私营企业所处的更广泛的政策环境仍然不利时，这些发现使人们能够深入了解私营企业的局限性。
This paper examines the factors that have influenced the performance of the Kenya Revenue Authority (KRA) since its establishment in 1995. It discovers a pronounced role for Kenya’s competitive and fragmented political settlement, which generates strong incentives for ruling elites to constrain KRA’s autonomy because of its potential as a patronage tool and as a political weapon. For much of KRA’s first decade of existence, these dynamics curtailed its ability to function as a ‘pocket of effectiveness’ (POE). KRA did, however, emerge as a POE (albeit a fragile and progressively weakening one) from around 2003, when a shared set of ideas motivated newly elected President Mwai Kibaki and an inner circle of likeminded ‘technopols’ to try and insulate the organization from the more corrosive and short-termist pressures generated by Kenya’s political settlement. They did so because of the importance of revenue mobilisation within their broader developmental vision. That said, KRA was a somewhat isolated POE, as Kibaki’s administration failed to overcome the much greater political pressures around tax policy to provide the kind of broader enabling environment that would have allowed KRA to tap significant new revenue streams. Thus, even in periods when KRA has functioned as a POE, Kenya’s performance with regards to revenue collection has demonstrated only moderate improvements. These findings, the paper concludes, offer insights into the limitations of POEs when the broader policy environment within which they are located remains unconducive.
肯尼亚中央银行的政治：平衡政治和发展利益
DOI：
10.2139/ssrn.3523035
发表时间：
2020
期刊：
SSRN Electronic Journal
影响因子：
--
作者：
Tyce M
通讯作者：
Tyce M