Références (liste indicative basée sur les citations insérées) #

(Note: Une bibliographie complète nécessiterait de vérifier et de formater précisément chaque référence.)

[1] Multiple sources on CSO autonomy and challenges in Africa (e.g., Fowler, Hearn, Mercer, CIVICUS reports, etc.)

[2] Howell, J., & Pearce, J. (2001). Civil Society and Development: A Critical Exploration.

[3] van Rooy, A. (Ed.). (1999). Civil Society and the Aid Industry.

[4] Carothers, T., & Brechenmacher, S. (2014). Closing Space: Democracy and Human Rights Support Under Fire. Carnegie Endowment for International Peace.

[5] Fowler, A. (1997). Striking a Balance: A Guide to Enhancing the Effectiveness of Non-Governmental Organisations in International Development.[

6] Edwards, M., & Hulme, D. (Eds.). (1995). Non-Governmental Organisations – Performance and Accountability: Beyond the Magic Bullet.

[7] Hearn, J. (2007). African NGOs: The New Compradors? Development and Change.

[8] Mercer, C. (2002). NGOs, civil society and democratization: a critical review of the literature. Progress in Development Studies.

[9] CIVICUS. State of Civil Society Report (Annual).

[10] Bratton, M. (1989). The Politics of Government-NGO Relations in Africa. World Development.

[11] Ndegwa, S. N. (1996). The Two Faces of Civil Society: NGOs and Politics in Africa.

[12] Tripp, A. M. (2000). Women and Politics in Uganda.

[13] Lewis, D. (2009). Nongovernmental Organizations, Definition and History. International Encyclopedia of Civil Society.

[14] Fowler, A. (2000). The Virtuous Spiral: A Guide to Sustainability for NGOs in International Development.

[15] Tax Justice Network Africa (TJNA) & partners – various reports on CSOs, IFFs, and tax justice.

[16] Bebbington, A., Hickey, S., & Mitlin, D. (2008). Can NGOs Make a Difference? The Challenge of Development Alternatives.

[17] Salamon, L. M., Sokolowski, S. W., & Haddock, M. A. (2017). Explaining Civil Society Development: A Social Origins Approach.

[18] Korten, D. C. (1990). Getting to the 21st Century: Voluntary Action and the Global Agenda.

[19] Obadare, E. (2010). Nigeria’s Imperiled Democracy and the Crisis of Confidence in the Global Order. Council on Foreign Relations.

[20] UNCTAD. (2020). Economic Development in Africa Report 2020: Tackling Illicit Financial Flows for Sustainable Development in Africa.

[21] African Union & UNECA. (2015). Report of the High Level Panel on Illicit Financial Flows from Africa (Mbeki Report).

[22] UNECA. African Governance Report (various editions).

[23] Transparency International. Corruption Perceptions Index (Annual) and various reports.

[24] Cobham, A., & Janský, P. (2018). Global distribution of revenue loss from tax avoidance: Re-estimation and country results. Journal of International Development. (And related work by Cobham).

[25] African Development Bank (AfDB). Various reports on IFFs and governance.

[26] Organisation for Economic Co-operation and Development (OECD). Various reports on IFFs, corruption, tax evasion, and development.

[27] Baker, R. (2005). Capitalism’s Achilles Heel: Dirty Money and How to Renew the Free-Market System.

[28] Mbeki, T. (various speeches and articles following the HLP report).

[29] ActionAid. Various reports on tax justice and IFFs.

[30] Oxfam. Various reports on inequality, tax justice, and IFFs.

[31] Christian Aid. Various reports on tax justice, IFFs, and corruption.

[32] Tax Justice Network (TJN). Financial Secrecy Index (Biennial).

[33] Tax Justice Network (TJN). Corporate Tax Haven Index (Biennial).

[34] Tax Justice Network (TJN). The State of Tax Justice (Annual).

[35] African Tax Administration Forum (ATAF). Various reports and publications.

[36] Cobham, A. (Ed.). (2014). The Uncounted. (And related TJN work).

[37] Shaxson, N. (2011). Treasure Islands: Tax Havens and the Men Who Stole the World.[38] Forstater, M. (2015). Illicit Financial Flows: Definitions and measurements. ICTD Working Paper.

[39] INTERPOL & Law Enforcement Agencies – reports on transnational crime.

[40] Global Financial Integrity (GFI). Various reports on IFFs, trade mis-invoicing.

[41] Murphy, R. (2019). Dirty Secrets: How Tax Havens Destroy the Economy.

[42] Ndikumana, L., & Boyce, J. K. (2011). Africa’s Odious Debts: How Foreign Loans and Capital Flight Bled a Continent.

[43] Ndikumana, L., & Boyce, J. K. (various articles and working papers on capital flight).

[44] African Forum and Network on Debt and Development (AFRODAD). Various reports.

[45] Financial Transparency Coalition (FTC). Various reports and blog posts.

[46] Hearson, M. (2021). Imposing Standards: The North-South Dimension to Global Tax Politics.

[47] Publish What You Pay (PWYP). Campaign materials and reports on extractive industries transparency.

[48] Extractive Industries Transparency Initiative (EITI). Standards and country reports.

[49] Natural Resource Governance Institute (NRGI). Various reports.

[50] Centre for Budget and Governance Accountability (CBGA) & similar national budget tracking groups.

[51] International Budget Partnership (IBP). Open Budget Survey.

[52] Moshi, H. P. B. (2007). Conceptualising the magnitude and mechanisms of Illicit capital flows from Tanzania. REPOA.

[53] Fofack, H. (2008). The Idea of Fiscal Sociology and the Principles of Public Finance. World Bank Policy Research Working Paper.

[54] Kar, D., & Cartwright-Smith, D. (2010). Illicit Financial Flows from Africa: Hidden Resource for Development. GFI.

[55] African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E).

[56] World Bank. Worldwide Governance Indicators.

[57] Financial Action Task Force (FATF). Standards and mutual evaluation reports.

[58] Egmont Group of Financial Intelligence Units.

[59] Reuter, P. (Ed.). (2012). Draining Development?: Controlling Flows of Illicit Funds from Developing Countries. World Bank.

[60] Stolen Asset Recovery Initiative (StAR). Publications.

[61] Global Witness. Various investigative reports.

[62] Human Rights Watch. Reports often linking corruption/FFIs to human rights abuses.

[63] Amnesty International. Reports sometimes linking corruption/FFIs to human rights abuses.

[64] Enough Project / The Sentry. Investigative reports on conflict financing and corruption.

[65] Panel Panafricain sur les FFI (follow-up work).

[66] Epstein, G. A. (Ed.). (2005). Capital Flight and Capital Controls in Developing Countries.

[67] UN Office on Drugs and Crime (UNODC). Various reports on crime, corruption, terrorism financing.

[68] Picciotto, S. (2013). Regulating Global Corporate Capitalism.

[69] Brechenmacher, S. (2017). Civil Society Under Strain: Understanding the Impact of Counterterrorism Measures. Carnegie Endowment.

[70] Henderson, S., & McCann, J. (2017). Foreign Funding of NGOs. International Center for Not-for-Profit Law (ICNL).

[71] Dupuy, K., Ron, J., & Prakash, A. (2016). Hands Off My Regime! Governments’ Restrictions on Foreign Aid to Non-Governmental Organizations in Poor and Middle-Income Countries. World Development.

[72] Christensen, D., & Weinstein, J. (2013). Defunding Dissent: Restrictions on Aid to NGOs. Journal of Democracy.

[73] Rutzen, D. (2015). Aid Barriers and the Rise of Philanthrolocalism: Patternsor How Constraints on Foreign Funding May Be Encouraging the Growth of Domestic Philanthropy. Voluntas.

[74] Financial Action Task Force (FATF). (2014). Risk of terrorist abuse in non-profit organisations.

[75] Financial Action Task Force (FATF). (2015). Best Practices Paper: Combating the Abuse of Non-Profit Organisations (Recommendation 8).

[76] Financial Action Task Force (FATF). (Updated). International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation. (Especially Recommendation 8 and its Interpretive Note).

[77] Global NPO Coalition on FATF. Various submissions and reports.

[78] European Center for Not-for-Profit Law (ECNL). Various publications on FATF and civic space.