Odd-Helge Fjeldstad

Research Professor, Coordinator: Tax and Public Finance

Merima Ali

Senior Researcher

The main objective of the project is to provide new insights into citizen’s attitudes and behaviour with respect to taxation in Africa, using nationally representative public opinion survey data from Afrobarometer Round 5 (fielded in 2011 and 2012). Attempts to broadening the tax base require better understanding of how the large majority of citizens perceive the tax system, and whether and how their tax behaviour is correlated with how they perceive the state with respect to service delivery, legitimacy etc. Important questions to assess are whether people perceive they are paying taxes or not, what they eventually pay, their views on tax administration and enforcement, and what factors underlie the individual’s decision whether to pay or evade taxes. Do economic and politically weaker groups tend to perceive taxation differently than more prosperous and influential groups? Findings have potentially important implications both for research and policy design.