Factors that determine citizens' tax-compliance attitude in Kenya, Tanzania, Uganda and South Africa are presented. Using the 2011/12 Afrobarometer survey data, we find that taxcompliance attitude is positively correlated with provision of public services in all the four countries. However, the correlation depends on the specific service in question and differs between countries. Tax knowledge and awareness are found to be positively correlated with tax-compliance attitude. On the other hand, frequent payment to non-state actors in exchange for security and individual's perception that their own ethnic group is treated unfairly by the government are negatively correlated with tax-compliance attitude. Within Tanzania, the study finds substantial regional differences with respect to tax compliance attitude. Possible factors explaining these diffrences are addressed.

Odd-Helge Fjeldstad

Research Professor, Coordinator: Tax and Public Finance