Working Paper No. 143 TO PAY OR NOT TO PAY? CITIZENS’ ATTITUDES TOWARDS TAXATION IN KENYA, TANZANIA, UGANDA AND SOUTH AFRICA

Content Provider	Semantic Scholar
Author	Sjursen, Ingrid Hoem
Copyright Year	2013
Abstract	Afrobarometer publications report the results of national sample surveys on the attitudes of citizens in selected African countries towards democracy, markets, civil society, and other aspects of development. The Afrobarometer is a collaborative enterprise of the Centre for Democratic Development (CDD, Ghana), (UCT/CSSR). Afrobarometer papers are simultaneously co-published by these partner institutions and the Globalbarometer. ABSTRACT This paper examines factors that determine citizens' tax-compliance attitude in Kenya, Tanzania, Uganda and South Africa. Using the 2011/12 Afrobarometer survey data, we find that tax-compliance attitude is positively correlated with the provision of public services in the four countries. However, the correlation depends on the specific service in question and differs between countries. Tax knowledge and awareness are found to be positively correlated with tax-compliance attitude. On the other hand, frequent payment to non-state actors in exchange for security and individual's perception that their own ethnic group is treated unfairly by the government are negatively correlated with tax-compliance attitude.
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://brage.bibsys.no/xmlui/bitstream/handle/11250/2474853/To%20pay%20or%20not%20to%20pay%3F%20Citizens'%20attitudes%20towards%20taxation%20in%20Kenya,%20Tanzania,%20Uganda%20and%20South%20Africa?isAllowed=y&sequence=1
Alternate Webpage(s)	http://www.cmi.no/publications/file/5026-1-to-pay-or-not-to-pay.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article