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dc.contributor.authorFjeldstad, Odd-Helge
dc.contributor.authorSemboja, Joseph
dc.date.accessioned2018-01-04T08:19:28Z
dc.date.issued2001-01-01
dc.identifieroai:www.cmi.no:867
dc.identifier.citationin World Development vol. 29 no. 12 pp. 2059-2074
dc.identifier.issn0305-750X
dc.identifier.urihttp://hdl.handle.net/11250/2474994
dc.description.abstractThis 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.
dc.language.isoeng
dc.relationWorld Development
dc.relation12
dc.relation.ispartofWorld Development
dc.relation.ispartofseriesWorld Development vol. 29 no. 12
dc.relation.ispartofseriesWorld Development vol. 29 no. 12
dc.relation.urihttps://www.cmi.no/publications/867-why-people-pay-taxes
dc.subjectTanzania
dc.titleWhy people pay taxes: The case of the development levy in Tanzania
dc.typeJournal article
dc.typePeer reviewed
dc.identifier.doi10.1016/S0305-750X(01)00081-X


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