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    To Pay or Not to Pay? Citizen's Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa

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    Date
    2014-07-09
    Author
    Ali, Merima
    Fjeldstad, Odd-Helge
    Sjursen, Ingrid Hoem
    Metadata
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    Impact
    Abstract
    This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda, and South Africa. Using the 2011–12 Afrobarometer survey data, we find that tax-compliance attitude is positively correlated with provision of public services in all the four countries. However, the correlation depends on the specific service in question and differs between countries. Tax knowledge and awareness are found to be positively correlated with tax-compliance attitude. On the other hand, frequent payment to non-state actors in exchange for security and individual’s perception that their own ethnic group is treated unfairly by the government are negatively correlated with tax-compliance attitude.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13655
    Citation
    Ali, M., Fjeldstad, O.H. and Sjursen, I.H. (2014) To Pay or Not to Pay? Citizen's Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa, World Development Volume 64, December 2014, Pages 828-842
    DOI
    https://doi.org/10.1016/j.worlddev.2014.07.006
    Is part of series
    World Development;Vol 64
    More details
    https://www.sciencedirect.com/science/article/pii/S0305750X14002083#!
    Rights holder
    Elsevier
    Rights details
    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
    Collections
    • Journal Articles - External [375]
    • International Centre for Tax and Development [386]

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