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Navigating ‘taxation’ on the Congo River: the interplay of legitimation and ‘officialisation’

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journal contribution
posted on 2023-06-09, 15:15 authored by Maria Eriksson Baaz, Ola Olsson, Judith Verweijen
Based on comprehensive research among boat operators and navy personnel working on the Congo River (DRC), this article explores how assessments of ‘taxation’ are shaped by the interplay of legitimation and ‘officialisation’. As such, it draws upon and contributes to scholarly debates on taxpayers’ attitudes towards taxation. While boat operators resent having to pay a plethora of authorities, including the navy, along the Congo River, the article demonstrates how they locate these ‘taxes’ on a spectrum from more to less legitimate. These assessments are shaped by various factors: authorities’ legitimacy as ‘measured’ by their official mandate and importance; public and non-official service provision; and the deployment of symbols of ‘stateness’. In interaction, these factors legitimise and ‘officialise’ ‘taxes’ by the navy that are prohibited in legislation. These findings caution against the a priori use of the labels ‘official’ and ‘non-official’, emphasising the need to better grasp these notions’ emic understandings.

History

Publication status

  • Published

File Version

  • Accepted version

Journal

Review of African Political Economy

ISSN

0305-6244

Publisher

Taylor & Francis

Issue

156

Volume

45

Page range

250-266

Department affiliated with

  • International Relations Publications

Full text available

  • Yes

Peer reviewed?

  • Yes

Legacy Posted Date

2018-09-27

First Open Access (FOA) Date

2019-11-15

First Compliant Deposit (FCD) Date

2018-09-26

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