Blar i Publications på emneord "Compliance"

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    • Business people’s views of paying taxes in Ethiopia 

      Yesegat, Wollela; Fjeldstad, Odd-Helge (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 ...

    • How donors use Due Diligence to identify corruption risks 

      Autran, Camille; Musso, Sophie (U4 Issue 2022:11, Research report, 2022-09-01)
      Due Diligence makes it possible for donors to detect corruption risks involving potential partners at an early stage. Although a key project milestone, Due Diligence can place a burden on small NGOs with a less structured ...

    • Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania 

      Fjeldstad, Odd-Helge; Jahari, Cornel; Mmari, Donald; Sjursen, Ingrid Hoem (CMI Brief vol. 14 no. 8, Report, 2015-12-01)
      Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country might become a large producer of gas, and a potential exporter of liquefied natural gas (LNG) during the next decades. ...

    • Peoples' views of taxation in Africa: A review of research on determinants of tax compliance 

      Fjeldstad, Odd-Helge; Schulz-Herzenberg, Collette; Sjursen, Ingrid Hoem (CMI Working Paper WP 2012:7, Working paper, 2012-10-10)
      What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches ...

    • The Customer is King: Evidence on VAT Compliance in Tanzania 

      Fjeldstad, Odd-Helge; Kagoma, Cecilia; Mdee, Ephraim; Sjursen, Ingrid Hoem; Somville, Vincent (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 

      Ali, Merima; Fjeldstad, Odd-Helge; Sjursen, Ingrid Hoem (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 ...

    • What's trust got to do with it? Non-payment of service charges in local authorities in South Africa 

      Fjeldstad, Odd-Helge (The Journal of Modern African Studies vol. 42 no. 4, Journal article; Peer reviewed, 2004-01-01)
      A major financial problem in many municipalities in South Africa is the inadequate collection of service charges due to widespread non-payment. The prevailing view is that non-compliance is caused by poverty and the existence ...