Taxation and Accountability in Local Government: A Democratic Deficit in Andhra Pradesh

IF 0.3 Q4 POLITICAL SCIENCE
C. Elliott
{"title":"Taxation and Accountability in Local Government: A Democratic Deficit in Andhra Pradesh","authors":"C. Elliott","doi":"10.1177/23210230221135826","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":42918,"journal":{"name":"Studies in Indian Politics","volume":"10 1","pages":"201 - 213"},"PeriodicalIF":0.3000,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Studies in Indian Politics","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1177/23210230221135826","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"POLITICAL SCIENCE","Score":null,"Total":0}
引用次数: 0

Abstract

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.
地方政府的税收和问责制:安得拉邦的民主赤字
这项研究通过地方税收和问责制之间的联系来观察地方民主的活力:当村民向村委会纳税时,他们是否更有可能追究村委会的责任?通过500次结构化访谈对安得拉邦的50个村庄进行了调查。研究发现,在低税收环境中,评议会通常遵循政府制定的最低税率,税收水平在政治上并不突出,对评议会选举也没有公认的影响。当居民与外部政党和官员有联系时,纳税的村民更有可能参加评议会。除了关于作品和服务内部分配公平性的问题外,与地方民主相比,评议会更像是国家体系的最底层。安得拉邦的地方政府存在民主赤字。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
Studies in Indian Politics
Studies in Indian Politics POLITICAL SCIENCE-
CiteScore
0.70
自引率
20.00%
发文量
17
期刊介绍: SIP will publish research writings that seek to explain different aspects of Indian politics. The Journal adopts a multi-method approach and will publish articles based on primary data in the qualitative and quantitative traditions, archival research, interpretation of texts and documents, and secondary data. The Journal will cover a wide variety of sub-fields in politics, such as political ideas and thought in India, political institutions and processes, Indian democracy and politics in a comparative perspective particularly with reference to the global South and South Asia, India in world affairs, and public policies. While such a scope will make it accessible to a large number of readers, keeping India at the centre of the focus will make it target-specific.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信