Social contracts in transformation: Tax reform in Nigeria
转型中的社会契约:尼日利亚的税收改革
基本信息
- 批准号:ES/L009684/1
- 负责人:
- 金额:$ 19.01万
- 依托单位:
- 依托单位国家:英国
- 项目类别:Research Grant
- 财政年份:2015
- 资助国家:英国
- 起止时间:2015 至 无数据
- 项目状态:已结题
- 来源:
- 关键词:
项目摘要
This application seeks to develop work on the evolution and impacts of new forms of direct and indirect taxation in Nigeria, an African federal polity hitherto heavily reliant on natural resource rents, which is now undergoing an emergent transformation towards direct taxation in many of its constituent states. By looking at how citizens and state actors perceive and interact with new revenue-raising initiatives by sub-national bodies, I seek to critically examine expectations of new forms of social contract between citizens and state, and to identify the emergent implications for modes of governance, using political anthropology as the central methodology. The Nigerian state has been heavily fiscally reliant on oil revenues for the past four decades, producing a situation which has led to a mutual disconnect in accountability between citizens and state. Now, many of the Federal Republic of Nigeria's 36 constituent states are looking beyond their limited share of national oil resources to raise more money from direct taxes on the economic activities of people and businesses. Classical social theory on taxation and accountability suggests that as governments introduce direct taxation, publics will make more demands on government to show what is done with 'their' money, leading to a social contract in which taxation and representation are mutually productive.Contemporary Nigeria is an ideal place to see this process in action and to test its assumptions. Ideas of social contract, or of the roles of government and public, and of state and political power more broadly, are strongly conditioned by historical experiences and cultural framings which mean that we cannot simply assume a normative idea of social contract. Current tax reforms are situated atop an accumulation of past practices and meanings, which implicate our consideration of precolonial, colonial and post-colonial administrative and coercive practices, communal identities, political loyalties and ideas of governmental authority and legitimacy, or the lack of it. The research will build upon my previous research on policing in Nigeria, by adopting a similar perspective, working as participant observer not just with the public as they interact with revenue officials and become subject to new forms of taxation demands, but also working 'inside' the state with revenue officials themselves, to ascertain with what meanings they imbue their work, and what practices they evolve in pursuit of its goals, as an emergent transition in political economy gathers pace.
本申请旨在开展关于尼日利亚新的直接税和间接税形式的演变和影响的工作,尼日利亚是一个迄今为止严重依赖自然资源租金的非洲联邦政体,目前正在其许多组成州进行向直接税的紧急转型。通过观察公民和国家行为者如何看待次国家机构的新收入增加举措并与之互动,我试图批判性地审视公民和国家之间新形式社会契约的期望,并以政治人类学为核心方法,确定对治理模式的紧急影响。在过去的四十年里,尼日利亚国家一直严重依赖石油收入,这种情况导致公民和国家之间的问责制相互脱节。现在,尼日利亚36个组成州的联邦共和国中的许多州都在超越其有限的国家石油资源份额,从对人民和企业的经济活动的直接税中筹集更多的资金。关于税收和问责制的经典社会理论表明,随着政府引入直接税,公众将对政府提出更多的要求,以显示“他们”的钱做了什么,从而导致一种社会契约,其中税收和代表是相互生产的。当代尼日利亚是一个理想的地方,看到这一过程的行动,并测试其假设。社会契约的观念,或者政府和公众的角色,以及更广泛的国家和政治权力的观念,都受到历史经验和文化框架的强烈制约,这意味着我们不能简单地假设一种规范的社会契约观念。当前的税收改革是建立在过去的做法和意义的积累,这涉及到我们对前殖民,殖民和后殖民的行政和强制性做法,社区身份,政治忠诚和政府权威和合法性的想法,或缺乏它的考虑。这项研究将建立在我以前的研究在尼日利亚警务,通过采取类似的角度,作为参与观察员,不仅与公众一起工作,因为他们与税务官员互动,并受到新形式的税收要求的影响,而且还与税务官员自己一起在“内部”工作,以确定他们的工作有什么意义,以及他们在追求其目标时发展了什么做法,随着政治经济学的紧急转型加快步伐。
项目成果
期刊论文数量(4)
专著数量(0)
科研奖励数量(0)
会议论文数量(0)
专利数量(0)
Direct Taxation and State-Society Relations in Lagos, Nigeria
尼日利亚拉各斯的直接税和国家与社会关系
- DOI:10.1111/dech.12411
- 发表时间:2018
- 期刊:
- 影响因子:3
- 作者:Gatt L
- 通讯作者:Gatt L
Government paper: the negotiated production and life of state documents
政府文件:国家文件的协商制作和使用
- DOI:10.1080/00083968.2018.1546601
- 发表时间:2019
- 期刊:
- 影响因子:0
- 作者:Cooper-Knock S
- 通讯作者:Cooper-Knock S
??Dans les r?gles???: fiscalit?, confiance et consid?ration dans les campagnes agricoles du Nigeria
??Dans les r?gles???: 尼日利亚农业领域的财政、信任和考虑
- DOI:10.3917/polaf.151.0105
- 发表时间:2018
- 期刊:
- 影响因子:0
- 作者:Owen O
- 通讯作者:Owen O
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Oliver Owen其他文献
Impôts et pratiques fiscales : interroger la signification et les usages de la formalité
财政进口与实践:询问形式的含义和用法
- DOI:
- 发表时间:
2018 - 期刊:
- 影响因子:0
- 作者:
Oliver Owen;Roxane Schuller - 通讯作者:
Roxane Schuller
Mapping the extent and exploring the drivers of cocoa agroforestry in Nigeria, insights into trends for climate change adaptation
- DOI:
10.1007/s10457-024-01126-z - 发表时间:
2025-02-03 - 期刊:
- 影响因子:2.200
- 作者:
Anita Koralewicz;Jan Vlcek;Imma Oliveras Menor;Mark Hirons;Akinyemi Akinyugha;Olalekan Sikiru Olowoyo;Mercy Ajayi-Ebenezer;Oliver Owen - 通讯作者:
Oliver Owen
« Dans les règles » : fiscalité, confiance et considération dans les campagnes agricoles du Nigeria
« les règles » : 尼日利亚农业农村地区的财政、信任和考虑
- DOI:
- 发表时间:
2018 - 期刊:
- 影响因子:0
- 作者:
Oliver Owen;Raphaël Botiveau - 通讯作者:
Raphaël Botiveau
Understanding the diverse values of shade trees on cocoa farms in Ekiti State, Nigeria
- DOI:
10.1007/s10457-025-01255-z - 发表时间:
2025-07-09 - 期刊:
- 影响因子:2.200
- 作者:
Zoe Brown;Bamidele Olajuyigbe;Akinyemi Akinyugha;Babajide Agboola;Oliver Owen;Chloe Strevens - 通讯作者:
Chloe Strevens
Oliver Owen的其他文献
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