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Public Channels of Access and State–Citizen Encounters in the Namibian Tax System
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Government.ORCID iD: 0000-0003-3210-8609
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Government.
2023 (English)In: Administration & Society, ISSN 0095-3997, E-ISSN 1552-3039, Vol. 55, no 2, p. 264-293Article in journal (Refereed) Published
Abstract [en]

The ability to access the state as a taxpaying citizen is important for the purposes of buildingtrust and reciprocity, voicing grievances and disseminating knowledge, and strengthening taxcompliance and transparency. Based on original empirical data, this paper elaborates a theoret-ical argument of how state-citizen encounters in the case of taxation are conditioned by fiveinteracting factors. Drawing on interviews with tax officials and taxpayers in Windhoek, Na-mibia, this paper shows that these five factors are weakly present and negatively reinforce eachother, thereby providing insights into the Namibian tax system and everyday state-citizen taxencounters in developing countries.

Place, publisher, year, edition, pages
Sage Publications, 2023. Vol. 55, no 2, p. 264-293
Keywords [en]
taxation, state-citizen interaction, Namibia, compliance, awareness
National Category
Political Science (excluding Public Administration Studies and Globalisation Studies) Public Administration Studies
Research subject
Political Science
Identifiers
URN: urn:nbn:se:uu:diva-487012DOI: 10.1177/00953997221133503ISI: 000883136200001Scopus ID: 2-s2.0-85142105396OAI: oai:DiVA.org:uu-487012DiVA, id: diva2:1709345
Funder
Swedish Research Council, 2016-05607Available from: 2022-11-08 Created: 2022-11-08 Last updated: 2023-03-02Bibliographically approved

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Söderström, JohannaWangel, Marcus

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