Sri Lanka Human Development Report 2012.pdf

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Taxation and accountability Taxation is not merely an instrument to raise revenue; it also has important state-building dimensions, if properly and effectively used. 295 There are clear connections between how a government obtains its revenue and the quality of governance. Even though links between taxation and governance are complex, an emerging body of evidence 296 provides a convincing case for enhancing a state’s reliance on taxation in order to improve governance and state-society relationships. Some studies have demonstrated that governments relying more heavily on general taxation are more likely to have better governance structures than those raising their revenues mainly from aid or natural resources. 297 The former are more responsive to people’s concerns, less bureaucratic, and more transparent and accountable (Table 6.1), 298 while the latter have little need to negotiate with or to be accountable to their citizens, or to build capacity to raise and administer taxes. 299 Table 6.1: State Dependence on Taxation: Stylized Governance Effects Immediate effects intermediate effects Direct governance outcomes Effects on the state The state becomes focused on obtaining revenue by taxing citizens. Effects on citizens The experience of being taxed engages citizens politically. Results of interaction States and citizens begin to bargain over revenues. Tax payers comply with tax demands in exchange for institutionalized influence over the level and form of taxation and uses of revenue (i.e., public policy).* 1) The state is motivated to promote prosperity. 2) The state is motivated to develop bureaucratic apparatuses and information sources to collect taxes effectively. 1) (Some) tax payers mobilize to resist tax demands and/or monitor the mode of taxation and the way the state uses tax revenue. 1) Taxes are more acceptable and predictable. The taxation process is more efficient. 2) Better public policy results from debate and negotiation. 3) Wider and more professional scrutiny of how public money is spent. 4) The legislature is strengthened relative to the executive (assuming one exists). Greater responsiveness Enhanced bureaucratic capability Greater accountability Greater responsiveness, political and bureaucratic capability Greater responsiveness and political capability Greater accountability Note: *Bargaining is especially likely if representative institutions (legislatures) already exist. Source: Moore 2007a. Chapter 6 Bridging Governance Gaps: State Capacity and People’s Participation 103
When taxation becomes more visible, such as through a shift from indirect trade and consumption taxes to more direct taxes on income, tax payers are more likely to mobilize politically, fostering healthy state-society relationships oriented around accountability and better governance. 300 In Sri Lanka, taxation remains heavily skewed towards indirect taxes, however, 301 which generated nearly 81 percent of income between 1977 and 2010. Direct taxes contributed about 19 percent of total tax revenues (Figure 6.3). In contrast, governments of many similar countries rely much more on direct taxes (Figure 6.4). Figure 6.3: Indirect and Direct Taxes, 1977-2010 Sources: Central Bank of Sri Lanka Annual Report (various issues) and Department of Inland Revenue 2010. Figure 6.4: Direct and Indirect Taxes as Percentage of Total Revenue: Sri Lanka and selected Countries, 2010 Source: The World Bank 2012d 104 sri lanka Human Development report 2012
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SriLankaHumanDevelopmentReport 2012
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Sri Lanka Human Development Report
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Acknowledgements This report would
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sri lanka Human Development report
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Access to water 89 Accessibility to
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Figure 1.1: Share of GDP by Provinc
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Table 2.1 Table 2.2: Table 2.3: Tab
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CHAPTER 1 Why Revisit Regional Dime
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spreading its fruits more equitably
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Negotiations are still ongoing to f
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Box 1.1 A Selected Summary of Damag
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Other Vulnerable Groups A number of
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education financing and the distrib
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CHAPTER 2 Patterns of Human Develop
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population. It accounts for inequal
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Regional Variations in the Human De
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Map 2.1: Human Development Index 20
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Gender Inequality Index Among distr
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Comparing Districts Across Indices
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14.5 percent in 2009-2010. As seen
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Economic Growth and Inequality Alth
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The poverty gap index, which measur
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half the headcount index. For the e
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What are the factors that push peop
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lowest incidence of both income and
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CHAPTER 3 Bridging Human Developmen
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disability of the heads of poor hou
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Infant Mortality and Under-five Mor
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and given three doses each of polio
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as the absence of illness, but also
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Box 3.2: Gender-based Violence The
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Figure 3.7: Distribution of Governm
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Figure 3.10: Medical Officers per 1
Page 67 and 68: While access to public health care
Page 69 and 70: Data on access in the Northern and
Page 71 and 72: People in Conflict-affected Areas F
Page 73 and 74: CHAPTER 4 Bridging Human Developmen
Page 75 and 76: Levels)—mark the end of the senio
Page 77 and 78: Funding Education Public investment
Page 79 and 80: Figure 4.2: Distribution of Out-of-
Page 81 and 82: Male children are generally less li
Page 83 and 84: Deficits in information technology
Page 85 and 86: supports displaced children who ret
Page 87 and 88: Educational Performance: Senior Sec
Page 89 and 90: Building a Knowledge Economy Sri La
Page 91 and 92: Figure 4.10: Distribution of Univer
Page 93 and 94: offered by private institutions. 18
Page 95 and 96: CHAPTER 5 Bridging Human Developmen
Page 97 and 98: twice the rate for the economy as a
Page 99 and 100: across geographic locations and by
Page 101 and 102: Box 5.1 Programmes to Improve Infra
Page 103 and 104: Figure 5.5: Extent (Ac) of Agricult
Page 105 and 106: towards constructing multipurpose r
Page 107 and 108: The length of national, provincial
Page 109 and 110: performs better in terms of mobile
Page 111 and 112: Technological advancements and tran
Page 113 and 114: Figure 5.12: Number of Fishers and
Page 115 and 116: CHAPTER 6 Bridging Governance Gaps:
Page 117: Figure 6.1: Sri Lanka’s Tax Reven
Page 121 and 122: Table 6.2: The CPI: Comparing Count
Page 123 and 124: While the objective is laudable, it
Page 125 and 126: There has been progress on some ind
Page 127 and 128: to collect their own revenue throug
Page 129 and 130: the public sector in policy reform
Page 131 and 132: Table 6.6: Women in Elected Politic
Page 133 and 134: CHAPTER 7 Building on Peace, Progre
Page 135 and 136: This is a considerable task, but it
Page 137 and 138: The Ministry of Health in associati
Page 139 and 140: nationally and locally. The decline
Page 141 and 142: Notes sri lanka Human Development r
Page 143 and 144: 54 World Health Organization 2001.
Page 145 and 146: amount equivalent to 8 percent of G
Page 147 and 148: Bibliography sri lanka Human Develo
Page 149 and 150: ———. 2009e. Statistics databa
Page 151 and 152: Draft-13%2006%202010.pdf]. Last acc
Page 153 and 154: ———. 2008c. Land Reforms in S
Page 155 and 156: Table A2: Human Development Index a
Page 157 and 158: Table A4: Income Poverty, Multidime
Page 159 and 160: Table A6: Income Poverty and Measur
Page 161 and 162: Table A8: Demography, Land and Hous
Page 163 and 164: Table A10: Infant Mortality, Under-
Page 165 and 166: Table A12: Maternal Nutrition, Tota
Page 167 and 168: Table A14: Health Awareness Percent
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Table A16: Primary Gross Enrolment
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Table A18: Government Schools and S
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Table A20: Labour Force Labour forc
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Table A22: Unemployed Population Un
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Table A24: Household Possessions Co
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Table A26: Average Distance and Tim
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Technical Note sri lanka Human Deve
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HDI= (I Life Expectancy ) 1 / 3 ×
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where MMR=maternal mortality rate;
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Multidimensional poverty headcount(
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Figure T.2: Intensity of Poverty an
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of the total deprivations of poor p
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178 sri lanka Human Development rep
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