Blar i Chr. Michelsens Institutt på emneord "Penalty"
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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 ... -
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, ...