September 2012
Wisconsin International Law Journal;Fall2012, Vol. 30 Issue 3, p706
Academic Journal
The influence of developed countries, intergovernmental organizations, and international tax experts on the domestic tax reform agendas of developing countries has increased since the end of World War II. The increasing influence of external actors constrains the sovereignty of developing countries in taxation. Thus, causing concern about legitimacy in tax reform. While much scholarly attention is devoted to assessing the effectiveness of tax reforms that have been implemented in developing countries, relatively little is paid to questioning legitimacy of tax reform. This paper argues for domestic political legitimacy of tax reform, focusing on whether the good governance condition that often came with development assistance after the 1990s is able to produce domestic political legitimacy of tax reform. This paper analyzes the recent tax reform efforts in Turkey, which considered public participation in the decision making procedure as part of good governance. It concludes that even though public participation in the tax policy and lawmaking process began with a concern for efficiency, public participation might become a basis for democratic taxation.


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