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Tax Justice Advocacy: A toolkit for Civil Society

SOMO, Aid C, TJN. Tax Justice Advocacy: A toolkit for Civil Society [Internet]. 2011. http://taxjustice.somo.nl/

The link between taxation and development is fundamental. A functioning state that can meet the basic needs of its citizens must rely ultimately on its own revenues to meet development objectives. Using the tax system, the state can mobilise domestic resources, redistribute wealth and provide essential services and infrastructure. Effective tax structures can also create incentives to improve governance, strengthening channels of political representation and reducing corruption.

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