Tag: compliance

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Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
  • Tuesday, 19 January 2016
  • Odd-Helge Fjeldstad, Cornel Jahari, Donald Mmari, Ingrid Hoem Sjursen

Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania

Chr. Michelsen Institute (CMI Brief vol. 14 no. 8) 4 p. Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country might become a large producer of gas,…
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Business people’s views of paying taxes in Ethiopia
  • Friday, 15 January 2016
  • Wollela Abehodie Yesegat and Odd-Helge Fjeldstad

Business people’s views of paying taxes in Ethiopia

ICTD Working Paper 43: Summary This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia. Based on data obtained from a survey of business…
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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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People’s Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance
  • Saturday, 12 September 2015
  • Odd-Helge Fjeldstad Collette Schulz-Herzenberg and Ingrid Hoem Sjursen

People’s Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance

  ICTD Working Paper 8: Summary What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper…
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Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions
  • Saturday, 12 September 2015
  • Anuradha Joshi, Wilson Prichard & Christopher Heady

Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions

  ICTD Working Paper 4: Summary Recent years have witnessed significantly increased attention to the challenge of taxing small businesses in the informal sector. However, much of this recent…
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