This course will introduce you to taxation and state-building in Africa. We will start by addressing the theoretical underpinnings of fiscal sociology and tax morale from a critical perspective, discussing their implications for state capacity and legitimacy in Sub-Saharan Africa. We will then look into the main stakeholders of fiscal governance, including national institutions, local actors, taxpayers and international donors. In our last section, we will review the variety of methods adopted for field research on taxation and present topical findings on the links between taxation and institutional development, as well as on taxpayers’ attitudes towards taxation in selected case studies.