Taxation and Accountability in Local Government
A Democratic Deficit in Andhra Pradesh
Bibliographic Data
| ID | 6170700 |
|---|---|
| Authors | Carolyn Elliott (0000-0002-2350-950X, University of Vermont, corresponding author) |
| Year | 2022 |
| Volume | 10 |
| Issue | 2 |
| Pages | 201-213 |
| Publication date | 2022-12-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Studies in Indian Politics (JOURNAL) |
| Journal identifiers | ISSN: 2321-0230 • E-ISSN: 2321-7472 |
| Publisher | SAGE Publishing (PUBLISHER • US) |
| DOI | 10.1177/23210230221135826 |
| OpenAlex | W4311079684 |
| Language | EN |
| References cited | 12 |
This study looks at the vibrancy of local democracy through linkages between local tax collection and accountability: When villagers pay taxes to the village panchayat are they more likely to hold the panchayat accountable? Fifty villages in Andhra Pradesh were surveyed through 500 structured interviews. The study found that in the low-tax environment where panchayats generally follow government-established minimum tax rates, the level of taxation is not politically salient and has no acknowledged impact on panchayat elections. Tax-paying villagers are more likely to participate in the panchayat when residents have connections to outside parties and officials. Except in questions regarding the fairness of internal distributions of works and services, panchayats appear more as the lowest end of the state system than as local democracies. Local government in Andhra Pradesh has a democratic deficit
Accountability · Democracy · Economic growth · Economics · Government (linguistics · Local government · Political science · Politics · State (computer science · Corruption and Economic Development · Fiscal Policy and Economic Growth · Law · Public Administration · Taxation and Compliance Studies
| Citation velocity | historical |
|---|---|
| Highly cited | No |