The Added Value of Value Added Tax: People are more willing to pay tax
Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A new study from CMI supports the claim that improved knowledge about the tax system makes a difference in people’s willingness to pay tax. The study shows that exposure to Value-Added-Tax (VAT) makes people take a greater interest in tax issues and makes them more willing to pay tax. This brief argues that making the VAT more visible, can be an efficient and important tool in building a tax-paying culture.
Most people are not economists: Citizen preferences for corporate taxation
Odd-Helge Fjeldstad,Ivar Kolstad,Arne Wiig
The Customer is King: Evidence on VAT Compliance in Tanzania
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen and Vincent Somville
Besteuerung und Kapitalflucht aus Afrika: Die Steuervermeidungsindustrie [The tax avoidance industry: facilitators of capital flight from Africa]