The primary concern of the paper is to discuss the role of various economic factors in explaining the mechanisms and degree of fiscal corruption and tax evasion in local governments in Tanzania. The emphasis is on how the incentive structure of the tax system affects the decisions of taxpayers and tax collectors to engage in fraudulent behaviour. The paper starts with a set of research questions based on empirical observations, and examines the fundamental ideas, basic assumptions and limitations of possible theoretical approaches for answering these questions. The theory is presented in a "non-technical" way, emphasising the intuitive understanding of the arguments presented.
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