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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
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To pay or not to pay? Citizens' attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa (1.097Mb)
URI
http://hdl.handle.net/11250/2474853
Date
2013-01-01
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Original version
East Lansing: Afrobarometer (Afrobarometer Working Paper no. 143) 33 p.  
Abstract
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 correlated with the provision of public services in the four countries. However, the correlation depends on the specific service in question and differs between countries. Tax knowledge and awareness are found to be positively correlated with tax-compliance attitude. On the other hand, frequent payment to non-state actors in exchange for security and individual’s perception that their own ethnic group is treated unfairly by the government are negatively correlated with tax-compliance attitude.
Publisher
Afrobarometer
Series
Afrobarometer Working Paper 143

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