CMI Working Paper | 2004
To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2004: 8) 25 p.
Widespread tax evasion reflected in persistent public resistance to pay is seen as part of the problem of raising local government revenues in Tanzania. Dealing with the policy problem of revenue enhancement and tax evasion requires some understanding of the factors underlying the individual's decision whether to pay or evade taxes. However, the views of taxpayers are to a large extent ignored in this policy debate. What are the experiences, priorities, and recommendations of Tanzanian citizens with respect to payment of taxes and fees? What do people feel they get in return for taxes paid? And what do they consider to be the major challenges to improving the present system? Based on data from a recently conducted citizen survey, this paper presents the perceptions of ordinary people on local government taxation.
CMI Brief | 2016
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
Report in External Series | 2006
To Pay or not to Pay? Citizens' Views on Taxation by Local Authorities in Tanzania
Doctoral Thesis | 2006
Tax Evasion and Fiscal Corruption. Essays on Compliance and Tax Administrative Practices in East and South Africa
CMI Working Paper | 2005
Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda
CMI Brief | Jun 2019
The role of ICT in property tax administration: Lessons from Tanzania
William McCluskey, Chyi-Yun Huang
CMI Brief | May 2019
Civil society’s role in petroleum sector governance: The case of Tanzania
Kendra Dupuy, Lise Rakner, Lucas Katera
Newspaper Op-Ed | Feb 2019
Når kan kvoteringsordninger for kvinner i politikken fjernes?