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

Fjeldstad, Odd-Helge; Semboja, Joseph
Journal article, Peer reviewed
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Why people pay taxes: The case of the development levy in Tanzania (118.2Kb)
URI
http://hdl.handle.net/11250/2474994
Date
2001-01-01
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Original version
in World Development vol. 29 no. 12 pp. 2059-2074  
Abstract
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 compliance is positively related to factors such as ability to pay, the (perceived) probability of being prosecuted and the number of tax evaders known personally by the respondent. Oppressive tax enforcement, harassment of taxpayers and discontent with public service delivery seem to increase tax resistance and may explain the widespread tax evasion observed.
Series
World Development vol. 29 no. 12

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