Encouraging tax compliance demands a careful understanding of taxpayer perceptions of the tax system, and how it could be effectively encouraged.
Little is known about taxpayer perceptions, the incidence of different taxes and taxpaying experiences in low-income countries. Work in this area will focus on enhancing our understanding of taxpayer experiences, through a combination of surveys, case study evidence, and tax experiments.
This information will not only inform tax reform strategies, but will also provide a lens into differences in taxpayer experiences and burdens across groups and into understanding the micro basis for connections between tax payment and broader demands for improved governance.
We will also explore the potential for linking studies of taxpayers’ perceptions to ongoing innovations in the study of tax incidence to better understand the actual taxpaying experience of low-income taxpayers in particular, including the importance of ‘informal taxes’.
- What have we Learned about Tax Compliance in Africa? (Summary Brief)
- Africa's First Large-Scale Tax Experiment: Researching Compliance in Rwanda (Summary Brief)
- The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda (Working Paper 57)
- One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in RwandaA Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda (Working Paper 58)
- People’s Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance by Odd-Helge Fjeldstad - ICTD Working Paper 8
- Taxpayers' perceptions in Ethiopia by Wollela Abehodie Yesegat and Odd-Helge Fjeldstad - ICTD Working Paper 43
- To Pay or Not to Pay: Citizens' Attitudes Towards Taxation in Kenya, Tanzania, Uganda and South Africa - World Development, Vol. 64, pp 828-42
- Give and you shall receive? Taxation and fiscal contracts in Africa - Rhiannon McCluskey
- Making VAT more visible can be an efficient tool in building a tax-paying culture
- What's trust got to do with it? - Odd-Helge Fjeldstad
Image by Vanessa van den Boogaard.