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TAXATION and LEGITIMACY Namibia in Focus

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TAXATION and LEGITIMACY Namibia in Focus TAXATION AND LEGITIMACY Namibia in focus Anna Elina Kostiainen University of Helsinki Faculty of Social Sciences Development Studies Master’s Thesis May 2018 Tiedekunta/Osasto – Fakultet/Sektion – Faculty Laitos – Institution – Department Faculty of Social Sciences Department of Political and Economic Studies – Författare – Author Anna Elina Kostiainen Työn nimi – Arbetets titel – Title Taxation and Legitimacy – Namibia in Focus Oppiaine – Läroämne – Subject Development Studies Työn laji – Arbetets art – Level Aika – Datum – Month and year Sivumäärä – Sidoantal – Number of pages Master’s thesis May 2018 148 Tiivistelmä – Referat – Abstract Taxation has been trending in the financing for development agenda once again since the Monterrey Consensus in 2002. It has been widely stated amongst developing countries, donors and international institutions, that there is a growing importance for enhancing developing countries’ capacity to collect taxes in order to secure financing of SDG’s and reduce dependence on development assistance. Furthermore, it is believed that taxation plays a central role in building democratic and accountable states. Many donor countries, including Finland, have committed to double their support by the year 2020 to improve tax systems in developing countries. Namibia is one of the signatories of the Addis Tax Initiative (ATI), and has committed to step up its revenue collection in accordance with the principles aligned in the ATI. Although it is a popular idea that direct taxing of the citizens can lead to more responsive and accountable governments in developing countries, little research has been conducted that shed light on the complexity of this relationship in practice. The aim of this thesis is to provide insight on how legitimate do Namibian citizens consider the fact that they are being taxed, and which factors influence emergence or lack of this legitimacy. In order to gain understanding on this topic, qualitative thematic interviews have been conducted with Namibians and various tax experts. Three theoretical concepts – fiscal contract proposition, legitimacy and economic citizenship – are applied to the analysis of the interview material to illuminate different aspects that affect the perceived legitimacy of taxation. Although Namibia has a particularly high ratio of tax revenue to GDP in comparison to other sub- Saharan countries and collects a remarkable share of its revenues from direct taxes, it seems that the fiscal contract is unfounded in Namibia. None of the respondents thought that they are directly benefitting from paying taxes and saw very few benefits in paying taxes in general. Particularly the government’s irresponsible spending and corruption were major factors undermining the legitimacy of taxation in Namibia. Taxpayer education and possibilities to influence on the government’s decision-making were considered as very limited. Political culture matters; due to the dominant party system and weak civil society, there seems to prevail an attitude within the Namibian government that they do not need to be accountable toward the taxpaying citizens, as there is no alternative to vote for. The limitations of the fiscal contract proposition in the Namibian context are also discussed considering the demographic, geographic and economic structure, as well as the structure of political decision-making in Namibia. This thesis intends to draw attention to the context-specificity of taxation and its role in shaping state-society relations. Avainsanat – Nyckelord – Keywords Taxation, legitimacy, fiscal contract, economic citizenship, Namibia Tiedekunta/Osasto – Fakultet/Sektion – Faculty Laitos – Institution – Department Valtiotieteellinen tiedekunta Politiikan ja talouden tutkimuksen laitos – Författare – Author Anna Elina Kostiainen Työn nimi – Arbetets titel – Title Verotus ja legitimiteetti – Tarkastelussa Namibia Oppiaine – Läroämne – Subject Kehitysmaatutkimus Työn laji – Arbetets art – Level Aika – Datum – Month and year Sivumäärä – Sidoantal – Number of pages Pro gradu –tutkielma Toukokuu 2018 148 Tiivistelmä – Referat – Abstract Verotus on ollut suosittu aihe kehitysrahoituskeskusteluissa Monterreyn vuoden 2002 konsensuksesta lähtien. Kehitysmaat, avunantajat ja kansainväliset kehitysinstituutiot ovat laajasti sitä mieltä, että kehitysmaiden veronkantokyvyn parantaminen on tärkeää kestävän kehityksen tavoitteiden rahoituksen turvaamiseksi ja apuriippuvuuden vähentämiseksi. Lisäksi uskotaan, että verotuksella on keskeinen rooli demokraattisten valtioiden rakentumisessa. Monet avunantajamaat, mukaan lukien Suomi, ovat sitoutuneet kaksinkertaistamaan tukensa kehitysmaiden verojärjestelmien parantamiseksi vuoteen 2020 mennessä. Namibia on yksi Addiksen veroaloitteen (ATI) allekirjoittajista, ja on sitoutunut tehostamaan veronkeruutaan ATI:n linjausten mukaisesti. Vaikka verojärjestelmien kehittämistä kehitysyhteistyöllä perustellaan usein sillä, että kansalaisten suora verotus johtaa demokraattisempaan hallintoon kehitysmaissa, vain vähän tutkimusta on tehty, joka valottaisi tätä monimutkaista suhdetta käytännössä. Tässä opinnäytetyössä tutkitaan, kuinka legitiiminä Namibian kansalaiset pitävät verotusta, ja mitkä tekijät vaikuttavat tämän legitimiteetin muodostumiseen tai sen puuttumiseen. Ymmärryksen lisäämiseksi aiheesta, namibialaisia ja verotuksen asiantuntijoita on haastateltu temaattisesti laadullisin menetelmin. Haastattelumateriaalin analysointiin sovelletaan kolmea teoreettista käsitettä – sosiaalista sopimusta, legitimiteettiä ja talouskansalaisuutta – jotka tuovat esiin eri aspekteja, jotka vaikuttavat verotuksen legitimiteetin muodostumiseen. Vaikka verotuksesta saatujen tulojen osuus suhteutettuna BKT:hen on Namibian tapauksessa poikkeuksellisen suuri muihin Saharan eteläpuolisiin maihin verrattuna, ja Namibian valtio saa huomattavan osuuden tuloistaan suorista veroista, näyttäisi siltä, että verotuksen kautta rakentuva sosiaalinen sopimus valtion ja kansalaisten välillä ei toteudu Namibiassa. Yksikään haastateltava ei kokenut saavansa suoraa hyötyä verojen maksamisesta, ja yleisesti haastateltavat näkivät hyvin vähän hyötyä verojen maksamisessa. Erityisesti hallituksen vastuuton varojen käyttö ja korruptio olivat merkittäviä tekijöitä, jotka heikensivät verotuksen legitimiteettiä. Veronmaksajille jaettava informaatio ja mahdollisuudet vaikuttaa hallituksen päätöksentekoon koettiin hyvin rajallisiksi. Poliittisen kulttuurin, hallitsevan yksipuoluejärjestelmän ja heikon kansalaisyhteiskunnan vuoksi Namibian hallituksessa näyttää vallitsevan asenne, että heidän ei tarvitse olla vastuussa veronmaksajille, koska poliittiset haastajat puuttuvat. Verotuksen roolia demokratian rakentumisessa ja sen rajoituksia Namibian tapauksessa käsitellään myös maan väestö-, maantieteellisen ja taloudellisen rakenteen sekä Namibian poliittisen päätöksenteon rakenteen näkökulmasta. Opinnäytetyö pyrkii korostamaan kontekstin merkitystä siinä, mikä rooli verotuksella voi olla valtion ja kansalaisten välisen suhteen rakentumisessa. Avainsanat – Nyckelord – Keywords Verotus, legitimiteetti, sosiaalinen sopimus, talouskansalaisuus, Namibia Table of Contents 1. INTRODUCTION .................................................................................................................... 1 1.1. Problem formulation .......................................................................................................... 3 1.2. Purpose of the study ........................................................................................................... 5 1.3. Research questions ............................................................................................................. 6 1.4. Structure ............................................................................................................................. 6 2. THEORY OF TAXATION AND THE FISCAL CONTRACT ............................................... 7 2.1. Earlier research on the fiscal contract proposition in developing countries .................... 10 2.2. Taxation in the colony ..................................................................................................... 12 2.3. Key concepts in this research ........................................................................................... 14 2.3.1. Legitimacy ................................................................................................................ 16 2.3.2. Fiscal contract proposition ........................................................................................ 19 2.3.3. Economic citizenship ................................................................................................ 20 3. METHODOLOGY ................................................................................................................. 23 3.1. Research philosophy ........................................................................................................ 23 3.2. Interview guide ................................................................................................................ 23 3.3. Data collection ................................................................................................................. 24 3.4. Analysis ........................................................................................................................... 26 3.5. Validity and limitations of the research ........................................................................... 27 4. NAMIBIAN SOCIETY IN A NUTSHELL ..........................................................................
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