In the growing body of research on tax administration in low-income countries (LICs), one key aspect has received little attention – its interpersonal nature. Taxpayers in LICs interact with tax officials more often than those in higher income contexts, and their taxpaying experience is shaped by their interactions with the people who implement tax rules and laws. These interactions have the potential to affect taxpayers’ views on tax administration and compliance, with implications for revenue mobilisation.
Against this background, this research investigates two questions:
- What is the attitude of tax officials in interactions with taxpayers – from the perspective of both tax officials and taxpayers?
- How do the attitudes and actions of tax officials affect taxpayers’ perceptions and their attitude to compliance?
Summary of ICTD Working Paper 215.
