Show simple item record

dc.contributor.authorFjeldstad, Odd-Helge
dc.contributor.authorKagoma, Cecilia
dc.contributor.authorMdee, Ephraim
dc.contributor.authorHoem Sjursen, Ingrid
dc.contributor.authorSomville, Vincent
dc.coverage.spatialTanzaniaen
dc.date.accessioned2020-02-21T14:27:42Z
dc.date.available2020-02-21T14:27:42Z
dc.date.issued2020-04
dc.identifier.citationFjeldstad, O. H; Kagoma, C; Mdee, E; Home Sjursen, I. and Somville, V. (2020) ‘The Customer is King: Evidence on VAT Compliance in Tanzania’, World Development Volume 128, April 2020en
dc.identifier.issn0305-750X
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15127
dc.description.abstractValue Added Tax (VAT) has emerged as one of the main modes of raising tax revenue worldwide, but has significantly underperformed as a revenue source in African countries. To improve compliance, Tanzania has introduced Electronic Fiscal Devices (EFDs), which automatically transmit information about business transactions to the tax administration. However, VAT collection has not improved as expected. In this paper, we examine EFD compliance and identify factors that influence it. An innovation in this study is the direct observation of EFD usage: our enumerators waited for customers departing from business premises, and then checked their receipts, interviewed them and interviewed the businesses. This design enabled us to observe each business’s actual compliance in issuing EFD receipts, thus mitigating the problem of dishonest reporting of compliance, which is common in self-reported survey data. We find that EFD compliance is associated not only with the business’s perception of other businesses’ compliance and its satisfaction with public services, but also, and more strongly, with the customer’s perception of detection and penalty risks.en
dc.language.isoenen
dc.publisherElsevier Ltd.en
dc.relation.ispartofseriesWorld Development;128
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/en
dc.subjectDevelopment Policyen
dc.subjectFinanceen
dc.subjectGovernanceen
dc.titleThe Customer is King: Evidence on VAT Compliance in Tanzaniaen
dc.typeArticleen
dc.rights.holder© 2019 The Author(s). Published by Elsevier Ltden
dc.identifier.externalurihttps://www.sciencedirect.com/science/article/pii/S0305750X19304905en
dc.identifier.teamGovernanceen
dc.identifier.doi10.1016/j.worlddev.2019.104841
dcterms.dateAccepted2019-12-07
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectInternational Centre for Tax and Development (ICTD)en
rioxxterms.versionVoRen
rioxxterms.funder.projectb404f32e-8ef2-4832-a8f7-b8f34964b5f8en


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record

http://creativecommons.org/licenses/by/4.0/
Except where otherwise noted, this item's license is described as http://creativecommons.org/licenses/by/4.0/