Blar i CMI Open Research Archive på emneord "Compliance"
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Business people’s views of paying taxes in Ethiopia
(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 ... -
How donors use Due Diligence to identify corruption risks
(U4 Issue 2022:11, Research report, 2022-09-01)Due Diligence makes it possible for donors to detect corruption risks involving potential partners at an early stage. Although a key project milestone, Due Diligence can place a burden on small NGOs with a less structured ... -
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
(CMI Brief vol. 14 no. 8, Report, 2015-12-01)Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country might become a large producer of gas, and a potential exporter of liquefied natural gas (LNG) during the next decades. ... -
Peoples' views of taxation in Africa: A review of research on determinants of tax compliance
(CMI Working Paper WP 2012:7, Working paper, 2012-10-10)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 foundation, methodological approaches ... -
The Customer is King: Evidence on VAT Compliance in Tanzania
(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, ... -
To pay or not to pay? Citizens' attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa
(Afrobarometer Working Paper 143, Research report, 2013-01-01)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 tax-compliance attitude is positively ... -
What's trust got to do with it? Non-payment of service charges in local authorities in South Africa
(The Journal of Modern African Studies vol. 42 no. 4, Journal article; Peer reviewed, 2004-01-01)A major financial problem in many municipalities in South Africa is the inadequate collection of service charges due to widespread non-payment. The prevailing view is that non-compliance is caused by poverty and the existence ...