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English
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Article or paper
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Last updated:
September 5, 2006
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Human Resources, Professional Development
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Sonja Tiscenko
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Description:
REPOA Special Paper 06.18 "To Pay or not to pay? Citizens’ views on taxation by local authorities in Tanzania" By Odd-Helge Fjeldstad
Widespread tax evasion evidenced by persistent public resistance to pay is seen as part of the problem of raising local government revenues in Tanzania. Based on data from a citizens’ survey, this paper highlights factors impacting on tax compliance behaviour, by examining the views of ordinary people of local government taxation.