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

This research paper by Federica Duca argues for a sociological and holistic approach to tax systems in African countries, specifically Cameroon, to increase tax morale and citizen engagement by understanding the social meaning of a 'just tax'.

• The author argues that for a tax system to be perceived as equitable and just, a holistic sociological understanding of taxes is required, moving beyond the simple 'tax for service' model to explore tax morale.
• In the context of African countries seeking to broaden tax bases and improve collection efficiency, the author suggests that policies must analyze the reasons and forms of citizen resistance to tax payments.
• Using Cameroon as a case study, the paper posits that incorporating the social meaning of the 'just tax' into fiscal policies would result in increased tax morale and stronger citizen engagement with the state.

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} }