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Navigating ‘taxation’ on the Congo River: The interplay of legitimation and ‘officialisation’
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Government.ORCID iD: 0000-0002-7702-2000
Gothenburg Univ, Dept Econ, Gothenburg, Sweden.
Univ Ghent, Conflict Res Grp, Ghent, Belgium.
2018 (English)In: Review of African Political Economy, ISSN 0305-6244, E-ISSN 1740-1720, Vol. 45, no 156, p. 250-266Article in journal (Refereed) Published
Abstract [en]

Based on comprehensive research among boat operators and navy personnel working on the Congo River (DRC), this article explores how assessments of ‘taxation’ are shaped by the interplay of legitimation and ‘officialisation’. As such, it draws upon and contributes to scholarly debates on taxpayers’ attitudes towards taxation. While boat operators resent having to pay a plethora of authorities, including the navy, along the Congo River, the article demonstrates how they locate these ‘taxes’ on a spectrum from more to less legitimate. These assessments are shaped by various factors: authorities’ legitimacy as ‘measured’ by their official mandate and importance; public and non-official service provision; and the deployment of symbols of ‘stateness’. In interaction, these factors legitimise and ‘officialise’ ‘taxes’ by the navy that are prohibited in legislation. These findings caution against the a priori use of the labels ‘official’ and ‘non-official’, emphasising the need to better grasp these notions’ emic understandings.

Place, publisher, year, edition, pages
2018. Vol. 45, no 156, p. 250-266
Keywords [en]
Taxation, informality, civil–military relations, African state, Democratic Republic of the Congo
National Category
Social Sciences Political Science (excluding Public Administration Studies and Globalisation Studies)
Research subject
Political Science
Identifiers
URN: urn:nbn:se:uu:diva-351789DOI: 10.1080/03056244.2018.1451317ISI: 000439907100005OAI: oai:DiVA.org:uu-351789DiVA, id: diva2:1211133
Funder
Swedish Research Council, 348-2013-145
Note

Varianttitel:

« Naviguer entre les taxes » sur le fleuve Congo : l'interface de la légitimation et de « l'officialisation »

Available from: 2018-05-30 Created: 2018-05-30 Last updated: 2018-10-12Bibliographically approved

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Eriksson Baaz, Maria

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