This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.

Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.

This book considers the issue of sustainability in sub-Saharan Africa. It assesses the progress that has been made in sustainable development and the challenges that must still be addressed. Most importantly, it focuses on African experiences with sustainable development. Using the United Nations Sustainable Development Goals (SDGs) as the framework for the analysis, the manuscript traces how the discourse on sustainability has evolved from a cultural, political, economic, and social perspective. It focuses on the goals for climate action, sustainable cities and communities, institutions, and partnerships to examine the vulnerability of Africans to climate change, attitudes towards sustainability, ethical challenges to implementing sustainable development programs, the relationship between governance, poverty, and sustainability, environmental terrorism, sustainable health care, sustainable transportation, and the use of open green space to promote a sustainable urban community. The book integrates the theory, practice, ethics, and policy of sustainability to better understand the implications for problems and responses to sustainable development in Africa. No book has applied the SDGs to an evaluation of sustainable development in Africa. This book fills that gap. Chapters from leading scholars utilize various research methods combined with case study analysis to provide context and a deeper understanding of the critical issues in sustainability in the sub-Saharan African world. The first section of the book examines the theory of sustainability and provides an overview of some of the most important institutional questions in the discourse on environmental policies in the African world. The next section of the book focuses on the issues and challenges that inform our understanding of sustainability and the implementation of best practices. Sustainability is examined in a global context as the difficulties in enforcing international standards and protections in the state-centered international order are considered. The final part of the book engages in a more in-depth examination of several specific examples of sustainability in urban Africa.

The book draws upon the expertise and international research collaborations forged by the Worldwide Universities Network Global Africa Group to critically engage with the intersection, in theory and practice, of the Sustainable Development Goals (SDGs) and Africa’s development agendas and needs. Further, it argues that – and demonstrates how – the SDGs should be understood as an aspirational blueprint for development with multiple meanings that are situated in dynamic and contested terrains. As the SDGs have substantial implications for development policy and resourcing at both the macro and micro levels, their relevance is not only context-specific but should also be assessed in terms of the aspirations and needs of ordinary citizens across the continent. Drawing on analyses and evidence from both the natural and social sciences, the book demonstrates that progress towards the SDGs must meet demands for improving human well-being under diverse and challenging socio-economic, political and environmental conditions. Examples include those from the mining industry, public health, employment and the media. In closing, it highlights how international collaboration in the form of research networks can enhance the production of critical knowledge on and engagement with the SDGs in Africa.

3. Investing in people.

Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax share in GDP and to construct a measure of tax effort. The analysis suggests that the countries with a relatively high tax share tend to have a relatively high index of tax effort, although these results are not uniform across the countries. The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance.

This book serves the purpose of documenting and promoting African experiences on sustainable development, which encompasses both, formal and non-formal education. Sustainable development is very important to Africa, but there is a paucity of publication which documents and promotes experiences from African countries. Due to their complexity, the interrelations between social, economic and political factors related to sustainable development, especially at universities, need to be better understood. There is also a real need to showcase successful examples of how African institutions are handling their sustainability challenges. It is against this background that this book has been produced. It is a truly interdisciplinary publication, useful to scholars, social movements, practitioners and members of governmental agencies and private companies, undertaking research and/or executing projects focusing on sustainability from across Africa. As African nations strive to pursue the UN Sustainable Development Goals, it is imperative to cater for the information needs seen across the continent and foster the dissemination of experiences and case studies, which may support both, on-going and future efforts. The scope of the book is deliberately kept wide, and we are looking for contributions across the spectrum of sustainable development from business and economics, to arts and fashion, administration, environment, languages and media studies.