Tag: Taxpayer perceptions

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

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

  Summary 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…
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Peoples’ views of taxation in Africa: a review of research of determinants of tax compliance
  • Sunday, 13 September 2015
  • Odd-Helge Fjeldstad, Collette Schulz-Herzenberg, Ingrid Hoem Sjursen

Peoples’ views of taxation in Africa: a review of research of determinants of tax compliance

  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…
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