Blar i Publications på forfatter "Semboja, Joseph"

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    • Dilemmas of fiscal decentralisation: A study of local government taxation in Tanzania 

      Fjeldstad, Odd-Helge; Semboja, Joseph (Forum for Development Studies vol. 27 no. 1, Journal article; Peer reviewed, 2000-01-01)
      Local taxes represent less than 5 percent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory nature, means that their economic, political and social impacts are ...

    • Why people pay taxes: The case of the development levy in Tanzania 

      Fjeldstad, Odd-Helge; Semboja, Joseph (World Development vol. 29 no. 12, Journal article; Peer reviewed, 2001-01-01)
      This paper examines factors determining tax compliance behavior in local authorities in Tanzania. The poll tax - locally named "development levy" - is used as case. The study finds support for the hypotheses that tax ...