Building taxpayer culture in Mozambique, Tanzania and Zambia: Achievements, challenges and policy recommendations

Abstract

The study examines measures that aim to encourage taxpayer compliance through taxpayer education and constructive engagement between the government and citizens over taxation issues in Mozambique, Tanzania and Zambia. Experiences from each of the three countries are assessed, as well relevant lessons from other countries, including Norway and South Africa. On this basis the study provides recommendations on how to strengthen institutions and networks that may contribute to build taxpayer culture and achieve a broader citizen engagement on tax issues.