• Business people’s views of paying taxes in Ethiopia 

      Yesegat, Wollela; Fjeldstad, Odd-Helge (ICTD Working Paper 43, Research report, 2016-01-01)
      This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia. Based on data obtained from a survey of business taxpayers in Addis Ababa, the study finds a statistically significant ...
    • The Customer is King: Evidence on VAT Compliance in Tanzania 

      Fjeldstad, Odd-Helge; Kagoma, Cecilia; Mdee, Ephraim; Sjursen, Ingrid Hoem; Somville, Vincent (ICTD Working Paper 83, Research report, 2018-10-01)
      Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) regime by reducing tax evasion through a combination of measures, ...