Show simple item record

dc.contributor.authorAli, Merima
dc.contributor.authorFjeldstad, Odd-Helge
dc.contributor.authorSjursen, Ingrid Hoem
dc.date.accessioned2018-01-04T08:18:17Z
dc.date.available2018-01-04T08:18:17Z
dc.date.issued2013-01-01
dc.identifieroai:www.cmi.no:5026
dc.identifier.citationEast Lansing: Afrobarometer (Afrobarometer Working Paper no. 143) 33 p.
dc.identifier.urihttp://hdl.handle.net/11250/2474853
dc.description.abstractThis 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.
dc.language.isoeng
dc.publisherAfrobarometer
dc.relationAfrobarometer Working Paper
dc.relation143
dc.relation.ispartofAfrobarometer Working Paper
dc.relation.ispartofseriesAfrobarometer Working Paper 143
dc.relation.urihttps://www.cmi.no/publications/5026-1-to-pay-or-not-to-pay
dc.subjectTaxation
dc.subjectCompliance
dc.subjectTax Behaviour
dc.subjectSouth Africa
dc.subjectKenya
dc.subjectTanzania
dc.subjectUganda
dc.titleTo pay or not to pay? Citizens' attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa
dc.typeResearch report


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record