The ICTD contributed substantially to the Afrobarometer survey questionnaire by adding tax questions, with an aim to understand how citizens perceive and experience taxation as adeterminant of tax compliance.
The paper, "To Pay or Not To Pay: Citizens' attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa", is one of our research that made use of the Afrobarometer survey data, to determine citizens' tax-compliance attitudes in the named countries.
Using the 2011/2012 Afrobarometer survey data, we found that tax-compliance attitude is positively correlated with the provision of public services in 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. Read the full paper here.
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