Linking Taxation to the Realisation of the Millenium Development Goals in Africa
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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.