Now showing items 1-4 of 4
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 ...
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 ...
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. ...