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

Please use this identifier to cite or link to this item: http://hdl.handle.net/10202/277

Title:	Why people pay taxes. The case of the development levy in Tanzania
Authors:	Fjeldstad, Odd-Helge Semboja, Joseph
Keywords:	Local government Tax evasion Taxation Tanzania JEL classification codes: H26, H71, K34, O18
Issue Date:	1998
Publisher:	Chr. Michelsen Institute
Series/Report no.:	CMI Working paper WP 1998: 5
Abstract:	This study sheds some light on some of the factors underlying tax compliance in local authorities in Tanzania with the help of original survey data. We use the experience of the poll tax (locally named "development levy" ) as our case. The survey data indicate that tax compliance seems to be positively related to ability to pay, the (perceived) probability of being prosecuted, and the number of tax evaders known personally to the respondent. Severe sanctions, including strict enforcement and harassment of taxpayers, and discontent with what people feel they get in re turn from the government roay increase tax resistance, and, thus contribute to explain the widespread evasion observed.
URI:	http://hdl.handle.net/10202/277
ISSN:	0804-3639
Appears in Collections:	CMI Collection (Reports, Working Papers, Articles etc.)

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