Hostname: page-component-8448b6f56d-c4f8m Total loading time: 0 Render date: 2024-04-23T17:05:17.578Z Has data issue: false hasContentIssue false
  • English
  • Français

How does neopatrimonialism affect the African state's revenues? The case of tax collection in Zambia

Published online by Cambridge University Press:  12 November 2007

Christian von Soest
Christian von Soest*
Affiliation:
Institute of African Affairs, GIGA German Institute of Global and Area Studies, Neuer Jungfernstieg 21, 20354 Hamburg, Germany
*
Email: soest@giga-hamburg.de
Get access Rights & Permissions [Opens in a new window]

Abstract

Following the neopatrimonialism paradigm, it can be hypothesised that in African states informal politics of the rulers infringe on the collection of taxes and in turn reduce state revenue. This article tests this proposition for the case of Zambia. Neopatrimonial continuity in the country is evidenced by three factors: the concentration of political power, the award of personal favours, and the misuse of state resources. Despite this continuity, the revenue performance increased considerably with the creation of the semi-autonomous Zambia Revenue Authority. Donor pressure has been the most important intervening variable accounting for this improvement. Yet, strengthening the collection of central state revenue has been consistent with a neopatrimonial rationale, and may even have fed neopatrimonialism overall, by providing increased resources for particularistic expenditure.

Type
Research Article
Information
The Journal of Modern African Studies , Volume 45 , Issue 4 , December 2007 , pp. 621 - 645
Copyright
Copyright © Cambridge University Press 2007

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

REFERENCES

Arica South of the Sahara. 1971–2004. London: Europa Publications, Taylor & Francis.Google Scholar
Afronet. 2002. Nchekelako: an African reader on corruption in Zambia. Lusaka: Inter-African Network for Human Rights and Development (Afronet).Google Scholar
Alence, R. 2004. ‘Political institutions and developmental governance in Sub-Saharan Africa’, Journal of Modern African Studies 42, 2: 163–87.Google Scholar
Basedau, M. 2003. Erfolgsbedingungen von Demokratie im subsaharischen Afrika. Opladen: Leske & Budrich.Google Scholar
Bates, R. H. & Collier, P.. 1993. ‘The politics and economics of policy reform in Zambia’, in Bates, R. H. & Krueger, A. O. eds., Political and Economic Interactions in Economic Policy Reform. Oxford: Blackwell: 387–443.Google Scholar
Bates, R. H. & Collier, P.. 1995. ‘The politics and economics of policy reform in Zambia’, Journal of African Economies 4, 1: 115–43.CrossRefGoogle Scholar
Bienen, H. & van de Walle, N.. 1992. ‘A proportional hazard model of leadership duration’, Journal of Politics 54, 3: 685–717.Google Scholar
Bratton, M. 1994. ‘Economic crisis and political realignment in Zambia’, in Widner, J. A. ed., Economic Change and Political Liberalization in Sub-Saharan Africa. Baltimore, MD: Johns Hopkins University Press: 101–28.Google Scholar
Bratton, M. & Posner, D. N.. 1999. ‘A first look at second elections in Africa, with illustrations from Zambia’, in Joseph, R. ed., State, Conflict and Democracy in Africa. Boulder, CO: Lynne Rienner: 377–407.Google Scholar
Bratton, M. & van de Walle, N.. 1997. Democratic Experiments in Africa: regime transitions in comparative perspective. Cambridge University Press.CrossRefGoogle Scholar
Bräutigam, D. 2002. ‘Building leviathan: revenue, state capacity and governance’, IDS Bulletin 33, 3: 10–20.Google Scholar
Burnell, P. 2001a. ‘Financial indiscipline in Zambia's Third Republic: the role of parliamentary scrutiny’, Journal of Legislative Studies 27, 3: 34–64.Google Scholar
Burnell, P. 2001b. ‘The party system and party politics in Zambia: continuities past, present and future’, African Affairs 100, 399: 239–63.CrossRefGoogle Scholar
Callaghy, T. M. 1990. ‘Lost between state and market: the politics of economic adjustment in Ghana, Zambia, and Nigeria’, in Nelson, J. M. ed., Economic Crisis and Policy Choice: the politics of economic adjustment in the third world. Princeton, NJ: Princeton University Press, 257–319.Google Scholar
Carey, S. C. 2002. ‘A comparative analysis of political parties in Kenya, Zambia and the Democratic Republic of Congo’, Democratization 9, 3: 53–71.Google Scholar
Central Statistical Office (CSO). 1999. Living Conditions in Zambia (1998). Lusaka: CSO.Google Scholar
Chabal, P. & Daloz, J.-P.. 1999. Africa Works: disorder as political instrument. Bloomington, IN: Indiana University Press.Google Scholar
Clapham, C. 1985. Third World Politics: an introduction. London: Croom Helm.Google Scholar
Coopers & Lybrand. 1992. Establishment of the Zambia Revenue Board. Draft final report – vol. 1: executive summary. Lusaka: Coopers & Lybrand Zambia.Google Scholar
Craig, J. 2001. ‘Putting privatisation into practice: the case of Zambia Consolidated Copper Mines Limited’, Journal of Modern African Studies 39, 3: 389–410.Google Scholar
Delay, S., Devas, N. & Hubbard, M.. 1999. Reforming Revenue Administration: lessons from experience: a study for the Department for International Development (DFID). London/Birmingham: Department for International Development (DFID)/Development Administration Group, School of Public Policy, University of Birmingham.Google Scholar
Department of Customs and Excise, Zambia (DCEZ). 1966. Report of the Controller of Customs and Excise for the period 1st January, 1964, to 30th June, 1965. Lusaka: Ministry of Finance.Google Scholar
DCEZ. 1983. Annual Report of the Controller of Customs and Excise 1980. Lusaka: Ministry of Finance.Google Scholar
Department of Taxes, Zambia (DTZ). 1969. Report of the Commissioner of Taxes for the year 1st January, 1968 to 31st December, 1968. Lusaka: Ministry of Finance.Google Scholar
DTZ. 1976. Report of the Commissioner of Taxes for the year 1st April, 1972 – 31st March, 1973. Lusaka: Ministry of Finance.Google Scholar
DTZ. 1987. Report of the Commissioner of Taxes for the year 1st April, 1983–31st March, 1984. Lusaka: Ministry of Finance and National Commission for Development Planning.Google Scholar
Devas, N., Delay, S. & Hubbard, M.. 2001. ‘Revenue authorities: are they the right vehicle for improved tax administration?’, Public Administration and Development 21, 3: 211–22.Google Scholar
Economist Intelligence Unit (EIU). 2005. Country Report Zambia March 2005. London: EIU.Google Scholar
Electoral Commission of Zambia (ECZ). 2006. General Elections 2006. Presidential – national result by candidate. Lusaka: ECZ, accessed: 6.10.2006, <http://www.elections.org.zm/new_elections_data/totalsummary.pdf>..>Google Scholar
Englebert, P. 2000. State Legitimacy and Development in Africa. Boulder, CO: Lynne Rienner.CrossRefGoogle Scholar
Erdmann, G. & Engel, U.. 2007. ‘Neopatrimonialism reconsidered: critical review and elaboration of an elusive concept’, Commonwealth and Comparative Politics 45, 1: 1–25.CrossRefGoogle Scholar
Erdmann, G. & Simutanyi, N.. 2003. Transition in Zambi: the hybridisation of the Third Republic. Lilongwe: Konrad Adenauer Foundation.Google Scholar
Fjeldstad, O.-H. 2005. Revenue Administration and Corruption: what works? CMI Brief 2. Bergen: CMI.Google Scholar
Fjeldstad, O.-H. & Rakner, L.. 2003. Taxation and Tax Reforms in Developing Countries: illustrations from Sub-Saharan Africa. CMI Report 6. Bergen: CMI.Google Scholar
Gërxhani, K. 2004. ‘The informal sector in developed and less developed countries: a literature survey’, Public Choice 120, 3–4: 267–300.Google Scholar
Gill, J. B. S. 2003. The Nuts and Bolts of Revenue Administration Reform. Washington, DC: World Bank, accessed: 10.1.2004, <http://www1.worldbank.org/publicsector/pe/tax/NutsBolts.pdf>.Google Scholar
Gloppen, S. & Rakner, L.. 2002. ‘Accountability through tax reform? Reflections from sub-Saharan Africa’, IDS Bulletin 33, 3: 30–40.Google Scholar
Goldsmith, A. A. 1999. ‘Africa's overgrown state reconsidered: bureaucracy and economic growth’, World Politics 51, 4: 520–46.CrossRefGoogle Scholar
Graf Lambsdorff, J. 2005. The Methodology of the 2005 Corruption Perceptions Index. Passau: Transparency International (TI)/University of Passau, accessed: 10.12.2005, <http://www.icgg.org/downloads/CPI_Methodology.pdf>.Google Scholar
Gray, J. & Chapman, E.. 2001. Evaluation of Revenue Projects: synthesis report Vol. 1. Evaluation report EV 636. London: DFID.Google Scholar
Gray, J., Shera, F. & Condy, A.. 2001. Evaluation of the Zambia Revenue Authority Consolidation Project. DFID Evaluation of Revenue Projects Vol. II. Evaluation report EV 636. London: DFID.Google Scholar
Hill, C. B. 2004. ‘Tax reform in Zambia’, in Hill & McPherson, Promoting and Sustaining Economic Reform in Zambia, 107–44.Google Scholar
Hill, C. B. & McPherson, M. F. 2004. Promoting and Sustaining Economic Reform in Zambia. Cambridge, MA: Harvard University PressGoogle Scholar
Hood, C. 1990. ‘A public management for all seasons?’ Public Administration 69, 1: 3–19.CrossRefGoogle Scholar
International Monetary Fund (IMF). 2004. Zambia: selected issues and statistical appendix. IMF Country Report 04/160. Washington, DC: IMF.Google Scholar
IMF. 2005a. Regional Economic Outlook Sub-Saharan Africa May 2005. Washington, DC: IMF.Google Scholar
IMF. 2005b. Zambia: enhanced initiative for Heavily Indebted Poor Countries – completion point document. IMF Country Report 05/137. Washington, DC: IMF.Google Scholar
IMF. 2006a. Zambia: 2005 Article IV Consultation, third review under the three-year arrangement under the Poverty Reduction and Growth Facility. IMF Country Report 06/39. Washington, DC: IMF.Google Scholar
IMF. 2006b. Zambia: Fourth Review of the Three-Year Arrangement Under the Poverty Reduction and Growth Facility, request modification of performance criteria, and financing assurances review – staff report; and press release on the executive board consideration. IMF Country Report 06/263. Washington, DC: IMF.CrossRefGoogle Scholar
Internet Center for Corruption Research (ICCR). 2005. Transparency International (TI) Corruption Perceptions Index, 1998–2005. Passau: University of Passau/Transparency International, accessed: 6.12.2005, <http://www.icgg.org/corruption.cpi_2005.html>..>Google Scholar
Kasanga, J. M. 1996. Study of ‘enclave’ approach to tax and customs administration in Zambia. Lusaka: World Bank Zambia.Google Scholar
Kaufmann, D., Kraay, A. & Mastruzzi, M.. 2005a. Governance Matters IV: governance indicators for 1996–2004. Washington, DC: World Bank.Google Scholar
Kaufmann, D., Kraay, A. & Mastruzzi, M.. 2005b. Governance Research Indicator Country Snapshot (GRICS): 1996–2004. Washington, DC: World Bank, accessed: 24.3.2006, <http://info.worldbank.org/governance/kkz2004/>.Google Scholar
Kaunda, K. 1972. The Leadership Code and responsibilities of the leadership in the creation of a new social order: address to the National Council on 2nd December, 1972. Lusaka: Government of Zambia.Google Scholar
Kjaer, A. M. 2004. ‘“Old brooms can sweep too!” An overview of rulers and public sector reforms in Uganda, Tanzania and Kenya’, Journal of Modern African Studies 42, 3: 389–413.CrossRefGoogle Scholar
Manow, P. 2002. ‘Was erklärt politische Patronage in den Ländern Westeuropas? Defizite des politischen Wettbewerbs oder historisch-formative Phasen der Massendemokratisierung’, Politische Vierteljahresschrift 43, 1: 20–45.CrossRefGoogle Scholar
McPherson, M. F. 2004a. ‘Ending aid dependence in Zambia’, in Hill McPherson, Promoting and Sustaining Economic Reform in Zambia, 445–78.Google Scholar
McPherson, M. F. 2004b. ‘The historical context’, in Hill & McPherson, Promoting and Sustaining Economic Reform in Zambia, 29–48.Google Scholar
Médard, J.-F. 1982. ‘The underdeveloped state in tropical Africa: political clientelism or neo-patrimonialism?’, in Clapham, C. ed., Private Patronage and Public Power: political clientelism in the modern state. New York: St. Martin's Press: 162–92.Google Scholar
Meyns, P. 2005. ‘Achieving poverty reduction: can Zambia's political system deliver the goods?’, in Eberlei, W. eds. Poverty Reduction in a Political Trap? The PRS process and neopatrimonialism in Zambia. Lusaka: UNZA Press: 29–56.Google Scholar
Moore, M. & Rakner, L.. 2002. ‘Introduction: the new politics of taxation and accountability in developing countries’, IDS Bulletin 33, 3: 1–9.Google Scholar
Norwegian Agency for Development Cooperation (NORAD). 2002. Study on Private Sector Development in Zambia. Oslo: NORAD.Google Scholar
Organisation for Economic Cooperation and Development (OECD). 2004. Public Sector Modernisation: changing organisational structures. OECD Policy Brief/OECD Observer, Public Sector Modernisation 3. Paris: OECD.Google Scholar
OECD. 2007. Development Database on Aid from DAC Members. Paris: OECD.Google Scholar
Olowu, D. 2003. ‘African governance and civil service reforms’, in van de Walle, N. eds. Beyond Structural Adjustment: the institutional context of African development. Basingstoke: Palgrave Macmillan, 101–30.Google Scholar
Posner, D. N. & Simon, D. J.. 2002. ‘Economic conditions and incumbent support in Africa's new democracies: evidence from Zambia’, Comparative Political Studies 35, 3: 313–36.Google Scholar
PricewaterhouseCoopers (PWC). 2006. Zambia Tax Datacard 2006/2007. Lusaka: PWC Zambia.Google Scholar
Rakner, L. 2003. Political and Economic Liberalisation in Zambia 1991–2001. Uppsala: Nordic Africa Institute.Google Scholar
Rakner, L. & Svåsand, L.. 2005. ‘Stuck in transition: electoral processes in Zambia 1991–2001’, Democratization 12, 1: 85–105.Google Scholar
Republic of Zambia (RoZ). 1992. Budget Address, 31.1.1992. Lusaka: Ministry of Finance, Government of the Republic of Zambia.Google Scholar
RoZ. 1996. Zambia Revenue Authority Amendment Act, Act 32 of 1996. Lusaka: Republic of Zambia. Act 32 of 1996.Google Scholar
RoZ. 2003. Budget Address, 31.01.2003. Lusaka: Ministry of Finance and National Planning, Government of the Republic of Zambia.Google Scholar
RoZ. 2004a. Budget Address, 06.02.2004. Lusaka: Ministry of Finance and National Planning, Government of the Republic of Zambia.Google Scholar
RoZ. 2004b. Constitution of the Republic of Zambia. Lusaka: Republic of Zambia.Google Scholar
RoZ. 2005. Composition of Government as at 3rd August, 2005. Lusaka: Office of the President, Government of the Republic of Zambia.Google Scholar
Rose-Ackerman, S. 2004. The Challenge of Poor Governance and Corruption. Copenhagen: Copenhagen Consensus, Environmental Assessment Institute, accessed: 30.11.2005, <http://www.imv.dk/Files/Filer/CC/Papers/Governance_and_Corruption_300404_(6.4MB_version).pdf>.Google Scholar
Schmidt, M. G. 2000. Demokratietheorien. Opladen: Leske & Budrich.CrossRefGoogle Scholar
Scott, I. 1980. ‘Party and administration under the one-party state’, in Tordoff, W. ed. Administration in Zambia. Manchester: Manchester University Press, 139–61.Google Scholar
Silvani, C. & Baer, K.. 1997. Designing a Tax Administration Reform Strategy: experiences and guidelines. IMF Working Paper 30. Washington, DC: IMF.Google Scholar
Simon, D. J. 2005. ‘Democracy unrealized: Zambia's Third Republic under Frederick Chiluba’, in Villalón, L. A. & VonDoepp, P. eds. The Fate of Africa's Democratic Experiments: elites and institutions. Bloomington, IN: Indiana University Press, 199–220.Google Scholar
Snyder, R. 1992. ‘Explaining transitions from neopatrimonial dictatorships’, Comparative Politics 24, 4: 379–400.Google Scholar
Snyder, R. & Mahoney, J.. 1999. ‘The missing variable: institutions and the study of regime change’, Comparative Politics 32, 1: 103–22.Google Scholar
The Statesman's Year Book. 1964–70. London: Macmillan.Google Scholar
Szeftel, M. 1982. ‘Political graft and the spoils system in Zambia: the state as a resource in itself’, Review of African Political Economy 24: 4–21.Google Scholar
Szeftel, M. 2000. ‘‘Eat with Us’: managing corruption and patronage under Zambia's three republics, 1964–99’, Journal of Contemporary African Studies 18, 2: 207–24.Google Scholar
Tax Policy Task Force (TPTF). 1992. Final Report Presented to the Minister of Finance, Hon. E.G. Kasonde: recommendations on tax reform for the 1993 budget. Lusaka: Ministry of Finance.Google Scholar
Therkildsen, O. 2004. ‘Autonomous tax administration in Sub-Saharan Africa: the case of the Uganda Revenue Authority’, Forum for Development Studies 31, 1: 59–88.Google Scholar
Transparency International Zambia (TIZ) 2001. Research Report on Transparency and the Rule of Law in the Privatization of Zambia Consolidated Copper Mines (ZCCM) Assets. Lusaka: TIZ.Google Scholar
TIZ. 2002. 2002 State of Corruption Report. Lusaka: TIZ.Google Scholar
TIZ. 2003. Report on Developing a System of Tracking and Documenting Abuse of Public Funds in Zambia. Lusaka: TIZ.Google Scholar
TIZ. 2004. Report on Public Finance Management in Zambia. Lusaka: TIZ.Google Scholar
Tordoff, W. & Molteno, R.. 1974. ‘Government and administration’, in Tordoff, W. ed. Politics in Zambia. Manchester: Manchester University Press: 242–87.Google Scholar
van de Walle, N. 2001a. African Economies and the Politics of Permanent Crisis, 1979–1999. Cambridge University Press.Google Scholar
van de Walle, N. 2001b. ‘The impact of multiparty politics in Sub-Saharan Africa’, Forum for Development Studies 28, 1: 5–42.Google Scholar
van de Walle, N. 2005. ‘The donors and the state in Africa: how much has changed?’, in Engel, U. & Olsen, G. R.eds., The African Exception. London: Ashgate: 69–84.Google Scholar
van Donge, J. K. 1995. ‘Zambia: Kaunda and Chiluba: enduring patterns of political culture’, in Wiseman, J. A.ed., Democracy and Political Change in Sub-Saharan Africa. London: Routledge: 193–219.Google Scholar
Weber, M. 1980 [1922]. Wirtschaft und Gesellschaft: Grundriß der verstehenden Soziologie. Tübingen: J.C.B. Mohr.Google Scholar
World Bank. 2002. World Development Report 2002: building institutions for markets. Oxford University Press.Google Scholar
World Bank. 2003. Zambia: public expenditure management and financial accountability review. Report No. 26162-ZA. Washington, DC: World Bank.Google Scholar
World Bank. 2004. Memorandum of the President of the International Development Association to the Executive Directors on a Country Assistance Strategy for the Republic of Zambia [‘Country Assistance Strategy’]. Report No. 27654-ZA. Washington, DC: World Bank.Google Scholar
World Bank. 2005. World Bank Africa Database 2005 on CD-ROM. Washington, DC: World Bank.Google Scholar
Young, C. 1994. The African Colonial State in Comparative Perspective. New Haven, CT: Yale University Press.Google Scholar
Zambia Revenue Authority (ZRA). 1999. Annual Report 1998. Lusaka: ZRA.Google Scholar

Newspapers (published in Lusaka)

Financial Mail; The Post; Times of Zambia; Zambia Daily Mail.

Interviews cited

Chanda, Donald, former Economic Advisor to President Chiluba, Lusaka, 22.4.2004.

Customs Officer, ZRA, Chirundu border post, 20.5.2004.

Former Commissioner General, ZRA, Maseru, 16.8.2004.

Former representative, Forum for Democratic Process (FODEP), Lusaka, 26.4.2004.

Former Tax Officer with the Department of Taxes and the ZRA (1969 to 2003), Lusaka, 14.4.2004.

Manager, ZRA, Human Resources Unit, 7.4.2004.

Member of the ZRA Governing Board, Lusaka, 26.5.2004.

Mutati, Felix, former Deputy Minister of Finance and National Planning, Lusaka, 20.4.2004.

Official from the Ministry of Finance and National Planning, Budget Office, Lusaka, 25.3.2004.

Project Manager, DFID, Lusaka, 11.3.2004.

Tax Officer, ZRA, Taxes Division, Lusaka, 23.3.2004.