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    Peoples’ Views of Taxation in Africa: a Review of Research of Determinants of Tax Compliance

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    CMI Working Paper 7.pdf (1.079Mb)
    Date
    2012-10
    Author
    Fjeldstad, Odd-Helge
    Schulz-Herzenberg, Collette
    Sjursen, Ingrid Hoem
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    Abstract
    What 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.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/2306
    Citation
    Fjeldstad, 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.
    Is part of series
    CMI Working Paper;2012: 7
    More details
    http://www.ictd.ac/en/publications/peoples-views
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    CMI
    Rights details
    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
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    • International Centre for Tax and Development [411]

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