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 | Dec 2021
Towards harmonised financing of frontline health service providers in Tanzania
Ottar Mæstad, Peter Binyaruka
Journal Article | May 2021
Citizens’ preferences for taxation of internationally mobile corporations: Evidence from Tanzania
Ivar Kolstad, Arne Wiig & Odd-Helge Fjeldstad
Review of Development Economics
Journal Article | Mar 2021
‘Forever wars’? Patterns of diffusion and consolidation of Jihadism in Africa
Stig Jarle Hansen
Small Wars & Insurgencies