Towards a holistic understanding of taxes: coming to grips with the idea of the just tax in Cameroon

The author argues that African administrations, specifically in Cameroon, should move beyond a 'tax for service' paradigm to understand the sociological drivers of tax resistance and the concept of the 'just tax' to increase tax morale.

• To create a tax system perceived as equitable and just, administrations must adopt a holistic approach to the concept of tax and understand the reasons and forms of citizen resistance to payment.
• In Cameroon, fiscal policies that incorporate the social meaning of taxes and the idea of the 'just tax' can lead to increased tax morale and stronger citizen engagement with the state.
• Current tax administration strategies in African countries often focus narrowly on broadening the tax base and efficiency, which the author suggests is a simplistic 'tax for service' paradigm that ignores tax morale.

APA

Duca, F. (2018). Towards a holistic understanding of taxes: coming to grips with the idea of the just tax in Cameroon. Public Affairs Research Institute. https://pari.org.za/chapter-towards-a-holistic-understanding-of-taxes-coming-to-grips-with-the-idea-of-the-just-tax-in-cameroon/

Chicago

Duca, Federica. Towards a holistic understanding of taxes: coming to grips with the idea of the just tax in Cameroon. Public Affairs Research Institute, 2018. https://pari.org.za/chapter-towards-a-holistic-understanding-of-taxes-coming-to-grips-with-the-idea-of-the-just-tax-in-cameroon/.

Wikipedia

{{cite report |last1=Duca |first1=Federica |title=Towards a holistic understanding of taxes: coming to grips with the idea of the just tax in Cameroon |publisher=Public Affairs Research Institute |date=19 November 2018 |url=https://pari.org.za/chapter-towards-a-holistic-understanding-of-taxes-coming-to-grips-with-the-idea-of-the-just-tax-in-cameroon/ |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{duca2018towards, author = {Duca, Federica}, title = {{Towards a holistic understanding of taxes: coming to grips with the idea of the just tax in Cameroon}}, institution = {Public Affairs Research Institute}, year = {2018}, month = nov, url = {https://pari.org.za/chapter-towards-a-holistic-understanding-of-taxes-coming-to-grips-with-the-idea-of-the-just-tax-in-cameroon/}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }