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Please use this identifier to cite or link to this item: http://hdl.handle.net/10202/128

Title: To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania
Authors: Fjeldstad, Odd-Helge
Keywords: Taxation
Tax evasion
Tax collection
Local government
JEL classification codes: H26, H71, K42, O23, R51
Issue Date: 2004
Publisher: Chr. Michelsen Institute
Series/Report no.: CMI Working paper
WP 2004: 8
Abstract: Widespread tax evasion reflected in persistent public resistance to pay is seen as part of the problem of raising local government revenues in Tanzania. Dealing with the policy problem of revenue enhancement and tax evasion requires some understanding of the factors underlying the individual’s decision whether to pay or evade taxes. However, the views of taxpayers are to a large extent ignored in this policy debate. What are the experiences, priorities, and recommendations of Tanzanian citizens with respect to payment of taxes and fees? What do people feel they get in return for taxes paid? And what do they consider to be the major challenges to improving the present system? Based on data from a recently conducted citizen survey, this paper presents the perceptions of ordinary people on local government taxation.
URI: http://hdl.handle.net/10202/128
ISBN: 82-8062-088-5
ISSN: 0804-3639
Appears in Collections:CMI Collection (Reports, Working Papers, Articles etc.)

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