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Factors affecting tax compliant attitude in Africa: Evidence from Kenya, Tanzania, Uganda and South Africa
(Conference object, 2013-02-28)
In this study, we explore factors that determine citizens’ tax compliance behavior in Kenya, Tanzania, Uganda and South Africa using attitude and perception data from the new round 5 of Afrobarometer surveys. The study ...
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 ...
Local government revenue mobilisation in Anglophone Africa
Many local governments in Africa have inadequate resources to deliver the services for which they are responsible. This paper examines opportunities and constraints to improving local revenue mobilisation by urban councils ...
Taxation and development: a review of donor support to strengthen tax systems in developing countries
(Working paper 2013/010, Research report, 2013-02-01)
Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization to finance public goods and services, as well as recognition of the ...