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dc.contributor.authorFjeldstad, Odd-Helge
dc.contributor.authorSchulz-Herzenberg, Collette
dc.contributor.authorSjursen, Ingrid Hoem
dc.date.accessioned2013-02-04T11:33:15Z
dc.date.available2013-02-04T11:33:15Z
dc.date.issued2012-10
dc.identifier.citationFjeldstad, O. et al (2012) Peoples’ Views of Taxation in Africa: a Review of Research of Determinants of Tax Compliance, CMI Working Paper 2012: 7, Bergen: CMI.en_GB
dc.identifier.issn890-5048
dc.identifier.urihttp://opendocs.ids.ac.uk/opendocs/handle/123456789/2306
dc.description.abstractWhat are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches and key findings of available empirical literature on taxpayer behaviour in Africa. Understanding how citizens perceive and experience taxation may provide an essential diagnostic of the political realities for tax reform. Attempts to broaden the tax base require insights into how citizens experience and perceive the tax system, whether people perceive they are paying taxes or not, what they eventually pay, their views on tax administration and enforcement, and whether and how their tax behaviour is correlated with how they perceive the state. Attitude and perception surveys of current and potential taxpayers may also help to identify perceived weaknesses of the tax system, and enable tax authoritiesto focus attention efficiently on high-risk categories of taxpayers.en_GB
dc.language.isoenen_GB
dc.publisherChr. Michelsen Institute (CMI)en_GB
dc.relation.ispartofseriesCMI Working Paper;2012: 7
dc.rights.urihttp://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdfen_GB
dc.subjectFinanceen_GB
dc.subjectParticipationen_GB
dc.titlePeoples’ Views of Taxation in Africa: a Review of Research of Determinants of Tax Complianceen_GB
dc.typeSeries paper (non-IDS)en_GB
dc.rights.holderCMIen_GB
dc.identifier.externalurihttp://www.ictd.ac/en/publications/peoples-viewsen_GB


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