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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 ...
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 ...