Linking Taxation to the Realisation of the Millenium Development Goals in Africa
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Date
2011Author
Waris, Attiya
Kohonen, Matti
Type
PresentationLanguage
enMetadata
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The Millennium Development Goals (MDGs) are a critical step towards the progressive
achievement of the most crucial human, social and economic rights. Many countries have made
progress towards their achievement, but generally low-income countries in Africa are lagging
behind. This paper will discuss how taxation could be added as a factor in both progress towards the
MDGs, and their achievement in both progressive and absolute terms. The MDGs will be thus
discussed in the context of all human, social and cultural rights.
In discussing tax or the MDGs there are many indices available. However although the still remains
some challenge to prove whether there is a statistical correlation between tax and the MDGs, the
debate is now beginning to move into the practicalities of the connections. The Centre for Global
Development MDG Progress Indicator Index has ranked countries with points in terms of the
progress they have made in achieving their MDGs. The Human Poverty Index for developing
countries (HPI-1), and the Human Development Index (HDI) combine the aspects of a long and
healthy life, knowledge, and a decent standard of living1. Using these sets of indices at a
preliminary level this paper will explore the link between the indices to see if an additional
connection can be built between tax collection and the achievement of the MDGs. Data will be used
from the OECD/ADB African Economic Outlook 2010 database, in order to make statistical work
towards this paper.