Blar i CMI Open Research Archive på forfatter "Schulz-Herzenberg, Collette"
-
Peoples' views of taxation in Africa: A review of research on determinants of tax compliance
Fjeldstad, Odd-Helge; Schulz-Herzenberg, Collette; Sjursen, Ingrid Hoem (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 ...