This study sheds 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 return from the government may increase tax resistance, and, thus contribute to explain the widespread evasion observed.
Customers play an important role in shaping firms’ VAT compliance
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen & Vincent Somville
Gender, regulation, and corporate social responsibility in the extractive sector: The case of Equinor’s social investments in Tanzania
Siri Lange,Victoria Wyndham
Women's Studies: International Forum
Doing global investments the Nordic way. The 'business case' for Equinor’s support to union work among its employees in Tanzania
Focaal: Journal of Global and Historical Anthropology