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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 ...
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 ...