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dc.contributor.authorFjeldstad, Odd-Helge
dc.contributor.authorSemboja, Joseph
dc.date.accessioned2008-02-29T13:55:26Z
dc.date.accessioned2017-03-29T09:12:11Z
dc.date.available2008-02-29T13:55:26Z
dc.date.available2017-03-29T09:12:11Z
dc.date.issued1998
dc.identifier.issn0804-3639
dc.identifier.urihttp://hdl.handle.net/11250/2435769
dc.description.abstractThis study sheds some light on some of the factors underlying tax compliance in local authorities in Tanzania with the help of original survey data. We use the experience of the poll tax (locally named "development levy" ) as our case. The survey data indicate that tax compliance seems to be positively related to ability to pay, the (perceived) probability of being prosecuted, and the number of tax evaders known personally to the respondent. Severe sanctions, including strict enforcement and harassment of taxpayers, and discontent with what people feel they get in re turn from the government roay increase tax resistance, and, thus contribute to explain the widespread evasion observed.
dc.language.isoeng
dc.publisherChr. Michelsen Institute
dc.relation.ispartofseriesCMI Working paper
dc.relation.ispartofseriesWP 1998: 5
dc.subjectLocal government
dc.subjectTax evasion
dc.subjectTaxation
dc.subjectTanzania
dc.subjectJEL classification codes: H26, H71, K34, O18
dc.titleWhy people pay taxes. The case of the development levy in Tanzania
dc.typeWorking paper


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