Why people pay taxes: The case of the development levy in Tanzania
This paper examines factors determining tax compliance behavior in local authorities in Tanzania. The poll tax - locally named "development levy" - is used as case. The study finds support for the hypotheses that tax compliance is positively related to factors such as ability to pay, the (perceived) probability of being prosecuted and the number of tax evaders known personally by the respondent. Oppressive tax enforcement, harassment of taxpayers and discontent with public service delivery seem to increase tax resistance and may explain the widespread tax evasion observed.
The role of ICT in property tax administration: Lessons from Tanzania
William McCluskey, Chyi-Yun Huang
Civil society’s role in petroleum sector governance: The case of Tanzania
Kendra Dupuy, Lise Rakner, Lucas Katera
Når kan kvoteringsordninger for kvinner i politikken fjernes?