Taxation in Namibia: an everyday political practice without deliberation and influence

Abstract

AbstractTax compliance is a major concern as states try to increase state revenues in order to provide services for their populations. Remarkably, taxation has not figured centrally on the agenda among scholars working on the African voter. This article contributes through studying the social practice of taxes, by asking: how is taxation understood as a political practice? This is studied using focus groups across the private and public sector in Namibia, where the willingness to pay taxes and the relative tax burden is high. This micro-study of citizens’ experiences focuses on the perceived room for political practice in relation to taxes, sense of influence over taxes and whether taxes are thought about in citizenship terms. The article shows that taxes are relegated to a sphere of politics where deliberation and opportunities for accountability are missing, yet ideas of duty are central elements of tax compliance.