How neopatrimonialism affects tax administration: A comparative study of three world regions

Third World Quarterly

Volumn 32, Issue 7, 2011, Pages 1307-1329

  von Soest, Christian ^a   Bechle, Karsten ^a   Korte, Nina ^a  

^a GIGA GERMAN INSTITUTE OF GLOBAL AND AREA STUDIES   (Germany)

Author keywords

[No Author keywords available]

Indexed keywords

COMPARATIVE STUDY; POLITICAL ECONOMY; POLITICAL POWER; POLITICAL RELATIONS; TAX SYSTEM;

ARGENTINA; INDONESIA; KENYA; PHILIPPINES; VENEZUELA; ZAMBIA;

EID: 79961217647     PISSN: 01436597     EISSN: 13602241     Source Type: Journal    
DOI: 10.1080/01436597.2011.600099     Document Type: Article

References (66)

1. JS Migdal, Strong Societies and Weak States: State-Society Relations and State Capabilities in the Third World, Princeton, NJ: Princeton University Press, 1988.
2. Bratton & N van de Walle, Democratic Experiments in Africa: Regime Transitions in Comparative Perspective, Cambridge: Cambridge University Press, 1997;
3. DW Brinkerhoff & AA Goldsmith, Clientelism, Patrimonialism and Democratic Governance: An Overview and Framework for Assessment and Programming, Cambridge, MA: ABT Associates, 2002.
4. M Basedau & P Kö llner, 'Area studies, comparative area studies, and the study of politics: context, substance, and methodological challenges', Comparative Governance and Politics, 1(1), 2007, pp 105-124.
5. For taxation and state-society relations, see ES Lieberman, Race and Regionalism in the Politics of Taxation in Brazil and South Africa, New York: Cambridge University Press, 2003;
6. JA Cheibub, 'Political regimes and the extractive capacity of governments: taxation in democracies and dictatorships', World Politics, 50(3), 1998, pp 349-376.
7. For tax administration as focal point of interventions, see Rose-Ackerman, The Challenge of Poor Governance and Corruption, Copenhagen: Copenhagen Consensus, 2004, p 28, at http://www.imv.dk/Files/Filer/CC/Papers/Governance_and_Corruption_300404_(6.4MB_version).pdf, accessed 30 November 2005;
8. J Anderson, D Kaufmann & F Recanatini, Service Delivery, Poverty and Corruption-Common Threads from Diagnostic Surveys, Washington, DC: World Bank, 2003, at www.worldbank.org/wbi/governance/capacitybuild/dsurveys.html accessed 30 November 2005, p 10.
9. This study deals only with the collection of central state taxes, as the administration of local taxes often operates under conditions distinct from the central level. The analysis also does not include the collection of non-tax revenue, such as fees or service charges by other authorities or ministries.
10. Field research conducted between February and June 2009 included data collection, qualitative interviews and focus group discussions in all six countries. Number of interviews: Argentina: 50, Venezuela: 52, Indonesia: 66, Philippines: 54, Kenya: 47, Zambia: 49. In order to improve comparability, common indicators, questionnaires and topic guides were used.
11. B Badie, The Imported State: The Westernization of the Political Order, Stanford, CA: Stanford University Press, 2000.
12. A Przeworski & H Teune, The Logic of Comparative Social Enquiry, Malabar, FL: Krieger Publishing, 1970, pp 31-46.
13. AR Zolberg, Creating Political Order: The Party States of West Africa, Chicago, IL: Rand McNally, 1969;
14. SN Eisenstadt, Traditional Patrimonialism and Modern Neopatrimonialism, London, CA: Sage, 1973.
15. K Bechle, 'Neopatrimonialism in Latin America: promises and prospects of a neglected concept', GIGA Working Paper, 153, Hamburg: GIGA German Institute of Global and Area Studies, 2010.
16. D Bach, 'Patrimonialism and neopatrimonialism: comparative trajectories and readings', Commonwealth & Comparative Politics, 49(3), 2011, pp 280-281.
17. M Weber, Wirtschaft und Gesellschaft: Grundriß der verstehenden Soziologie, Tü bingen: JCB Mohr, 1980, pp 133-134, 136.
18. This resembles Lemarchand and Legg's classic definition of political clientelism, which they understand as 'a more or less personalized, affective, and reciprocal relationship between actors, or sets of actors, commanding unequal resources and involving mutually beneficial transactions that have political ramifications beyond the immediate sphere of dyadic relationships'.
19. R Lemarchand & K Legg, 'Political clientelism and development', Comparative Politics, 4(2), 1972, pp 151-152.
20. P Chabal & J-P Daloz, Africa Works: Disorder as Political Instrument, Bloomington, IN: Indiana University Press, 1999, p 17.
21. Bach, 'Patrimonialism and neopatrimonialism', p 282.
22. O Therkildsen, 'Understanding public management through neopatrimonialism: a paradigm for all African seasons?', in U Engel & GR Olsen (eds), The African Exception, London: Ashgate, 2005, pp 33-51;
23. A deGrassi, "'Neopatrimonialism" and agricultural development in Africa: contributions and limitations of a contested concept', African Studies Review, 51(3), 2008, pp 107-133;
24. A Pitcher, MH Moran & M Johnston, 'Rethinking patrimonialism and neopatrimonialism in Africa', African Studies Review, 52(1), 2009, pp 125-156.
25. R Theobald, 'Research note: patrimonialism', World Politics, 34(4), 1982, pp 548-559;
26. G Erdmann & U Engel, 'Neopatrimonialism reconsidered: critical review and elaboration of an elusive concept', Commonwealth and Comparative Politics, 45(1), 2007, pp 95-119.
27. E Budd, Democratization, Development and the Patrimonial State in the Age of Globalization, Lanham, MD: Lexington, 2004;
28. S Hensell, DieWillkür des Staates: Herrschaft und Verwaltung in Osteuropa, Wiesbaden: VS-Verlag fü r Sozialwissenschaften, 2009.
29. Every real state differs from the ideal type laid out by Weber. Deviation is thus a matter of degree and not of principle. See, for instance, C Clapham, 'Degrees of statehood', Review of International Studies, 24(2), 1998, pp 143-157.
30. Weber, Wirtschaft und Gesellschaft, pp 125-126.
31. Bratton & van de Walle, Democratic Experiments in Africa, pp 63-68.
32. C von Soest, The African State and its Revenues: How Politics influences Tax Collection in Zambia and Botswana, Baden-Baden: Nomos, 2009, pp 56-58.
33. D Kaufmann, A Kraay & M Mastruzzi, 'The worldwide governance indicators: methodology and analytical issues', Policy Research Working Paper, 5430, Washington, DC: World Bank, 2010.
34. See Instituto Nacional de Estadi{dotless}́stica de Venezuela (INE), Encuesta de Hogares por Muestreo (Sampled Household Survey), Caracas: INE, 2011;
35. Instituto Nacional de Estadi{dotless}́stica y Censos (INDEC), Recursos humanos del Sector Público Nacional, por tipo de función: Años 2004-2008 (Human Resources of the National Public Sector, by Category: Years 2004-2008), Buenos Aires: INDEC, 2011; and A Ló pez & N Zeller, 'La administración pú blica nacional en la Argentina (1983-2001): el impacto de las reformas sobre su estructura y el personal', Revista Argentina de Sociologi{dotless}́a, 4(6), 2006, p 159.
36. C von Soest, 'Measuring the capability to raise revenue: process and output dimensions and their application to the Zambia Revenue Authority', Public Administration and Development, 27(4), 2007, pp 353-365.
37. R Burgess & N Stern, 'Taxation and development', Journal of Economic Literature, 31(2), 1993, p 818.
38. OECD, OECD Revenue Statistics 2010, Paris: OECD, 2010, at http://www.oecd.org/document/49/0,3746,en_21571361_44315115_46737201_1_1_1_1,00.html, accessed 10 March 2011.
39. S Mainwaring & MS Shugart (eds), Presidentialism and Democracy in Latin America, Cambridge: Cambridge University Press, 1997.
40. MP Jones, 'Evaluating Argentina's presidential democracy: 1983-1995', in S Mainwaring & MS Shugart, (eds), Presidentialism and Democracy in Latin America, pp 259-299;
41. S Levitsky & MV Murillo, 'Argentina: from Kirchner to Kirchner', Journal of Democracy, 19(2), 2008, pp 16-30.
42. PT Spiller & M Tommasi, 'Political institutions, policymaking processes, and policy outcomes in Argentina', in E Stein & M Tommasi (eds), Policymaking in Latin America: How Politics shapes Policies, Washington, DC: Inter-American Development Bank, 2008, p 80.
43. Latinobarómetro, Informe 2008, Santiago: Corporació n Latinobaró metro, 2008, pp 46-49.
44. World Bank, Argentina: Tax Policy for Stabilization and Economic Recovery, Washington, DC: World Bank, 1990.
45. M Rubiolo Gonzá lez, Argentinien: Gesellschaft, Staat und Steuerpolitik-Vergleichende Analyse der Steuerreformen unter den Regierungen Alfonsi{dotless}́n und Menem, Saarbrü cken: Verlag fü r Entwicklungspolitik, 2000.
46. K Eaton, 'Can politicians control bureaucrats? Applying theories of political control to Argentina's democracy', Latin American Politics and Society, 45(4), 2003, pp 33-62.
47. MS Bergman, 'Tax reforms and tax compliance: the divergent paths of Chile and Argentina', Journal of Latin American Studies, 35(3), 2003, p 602.
48. M Penfold-Becerra, 'Clientelism and social funds: evidence from Chavez's misiones', Latin American Politics and Society, 49(4), 2007, pp 63-84.
49. H Crouch, 'Patrimonialism and military rule in Indonesia', World Politics, 31(3), 1979, pp 571-587.
50. N Korte, 'It's not only rents: explaining the persistence and change of neopatrimonialism in Indonesia', GIGA Working Paper, 167, Hamburg: GIGA German Institute of Global and Area Studies, 2011.
51. J Brondolo, C Silvani, E Le Borgne & F Bosch, 'Tax administration reform and fiscal adjustment: the case of Indonesia (2001-07)', IMF Working Paper, 129, 2008, pp 10-39;
52. L Pandiangan, Modernisasi & Reformasi Pelayanan Perpajakan Berdasarkan UU Terbaru (Modernisation and Reform of the Tax Service based on the Most Recent Legislation), Jakarta: Elex Media Komputindo, 2008.
53. 'Fuad Rahmany: Sistem Pengawasan Memang Masih Lemah' (Fuad Rahmany: the control system is indeed still weak), Majalah Tempo (Jakarta), 21 February 2011.
54. A Aris, S Munawaroh & R Ariyanti, 'Waduh, 60 per cent anggota DPR belum ber-NPWP' (Oh My, 60 per cent of new members of parliament do not have a TIN yet), Bisnis Indonesi (Jakarta), 2 November 2009.
55. I Parlina, 'PPATK, KPK find more fishy dealings at tax office', Jakarta Post, 21 January 2011; and C von Luebke, 'The politics of reform: political scandals, elite resistance, and presidential leadership in Indonesia', Journal of Current Southeast Asian Affairs, 29(1), 2010, pp 81-85.
56. PD Hutchcroft, 'The Arroyo imbroglio in the Philippines', Journal of Democracy, 19(1), 2008, pp 141-155.
57. IM Lorenzo, 'When politics pollutes civil service: new CSC chief faces pack of ineligible bureaucrats', Philippine Center for Investigative Journalism (PCIJ), Manila, 2008, at http://www.pcij.org/stories/2008/ineligible-bureaucrats.html, accessed 9 December 2009.
58. D Throup & C Hornsby, Multi-Party Politics in Kenya: The Kenyatta and Moi States and the Triumph of the System in the 1992 Election, Oxford: James Currey, 1998.
59. JS Steeves, 'Presidential succession in Kenya: the transition from Moi to Kibaki', Journal of Commonwealth and Comparative Politics, 44(2), 2006, pp 211-233.
60. M Wrong, It's our Turn to Eat: The Story of a Kenyan Whistleblower, London: Fourth Estate, 2009;
61. J Githongo, 'Kenya-riding the tiger', Journal of Eastern African Studies, 2(2), 2008, pp 359-367.
62. RR Taliercio, Designing Performance: The Semi-Autonomous Revenue Authority Model in Latin America and Africa, Washington, DC: World Bank, 2004.
63. CB Hill, 'Tax reform in Zambia', in CB Hill & MF McPherson (eds), Promoting and Sustaining Economic Reform in Zambia, Cambridge, MA: Harvard University Press, 2004, p 141.
64. The ZRA salary for certain positions is roughly eight times higher than for similar posts in the public sector. Cf von Soest, The African State and its Revenues, p 116.
65. J Gray & E Chapman, Evaluation of Revenue Projects: Synthesis Report, Vol 1, London: Department for International Development (DFID), 2001, p 40.
66. Bach, 'Patrimonialism and neopatrimonialism', p 290.