To Pay or Not to Pay? Citizens’ Views on Taxation by Local Authorities in Tanzania

Jul 19, 2011

To Pay or Not to Pay? Citizens' Views on Taxation by Local Authorities in Tanzania

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 behavior by examining the views of ordinary people on local government taxation. The second chapter provides a conceptual and analytical framework from which to analyze tax compliance. The study concludes that a perceived lack of return, the corruption of public officials, and the non-transparent approaches to collecting taxes foster resentment among citizens.

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