Building tax systems in fragile states. Challenges, achievements and policy recommendations
This report systematises and analyses existing knowledge on taxation in fragile states. Efforts to support domestic revenue mobilisation in conflict situations require a different approach and other means than in the more stable developing countries. On that basis, the study discusses possible entry points for Norwegian support to domestic revenue mobilisation in ways that may contribute to strengthen state-building and improve government legitimacy. Complexity, limited experience and security concerns suggest that one should be cautious to adopt bilateral technical assistance programmes of the kind implemented in other developing countries. Instead, the study argues in favour of engagement via multilateral institutions, including multi-donor trust funds and other forms of pooled resources. The report recommends nine entry points for Norwegian support to taxation in fragile states: 1. Do no harm 2. Safeguard donor coordination, but ensure a certain humility 3. Support customs administration 4. Capacitate management and taxation of natural resources 5. Support the United Nations Tax Committee 6. Improve taxpayer-tax administration relations 7. Remember the sub-national tax system 8. Support civil based organisations 9. Develop research capacity
Europa etter Brexit
Korleis vil maktbalansen i Europa sjå ut etter at Storbritannia har forlate EU?
Kva har Brexit å seie for Norden?
Storbritannias avgjerd om å trekkje seg ut av EU i 2016 markerte eit skilje i historia om europeisk integrasjon. Kva betyr Brexit for dei nordiske landa?
New Diplomacy
New diplomacy is a term which has been used both politically and analytically since the French Revolution. It was introduced as a positive contrast to the old diplomacy of kings and intrigues, and was concerned primarily with trade. Such a liberal understanding has remained predominant – new diplomacy has typically been associated with democratic control over diplomacy, international organization, and free trade, and with openness and honesty in diplomatic practice. An alternative radical interpretation, where new diplomacy implied the complete overthrow of the old, can trace its roots to the French Revolution, and was expressed fully during the Russian Revolution. Although new diplomacy has also been used as a term of abuse by those who prefer traditional forms of diplomacy, the term has primarily signified an ongoing or desired change in a positive direction. Currently, it is being used as a label for most of the non‐state‐centric diplomacy.
Old diplomacy
Old diplomacy is a term which has been used both politically and analytically since the French Revolution. Politically, it emerged as a term of abuse, used to criticize all which had been wrong with interstate interaction before 1789, in particular secrecy, duplicity, and the reliance on aristocracy. Thus, it was often contrasted with a desired new diplomacy. Political versions of the term have persisted until the present day, although the target changed. A particular spike in criticism happened in 1918–20, when old diplomacy was blamed for the outbreak of the Great War. Analytically, old diplomacy has been used to refer more neutrally to earlier forms of diplomacy. This usage emerged in the nineteenth century, but has been more prevalent from the middle of the twentieth century.