Advanced Search
MyIDEAS: Login to save this paper or follow this series

To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania

Contents:

Author Info

  • Odd-Helge Fjeldstad

Abstract

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.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.cmi.no/publications/file/1859-to-pay-or-not-to-pay.pdf
Download Restriction: no

Bibliographic Info

Paper provided by CMI (Chr. Michelsen Institute), Bergen, Norway in its series CMI Working Papers with number WP 2004: 8.

as in new window
Length: 25 pages
Date of creation: 2004
Date of revision:
Handle: RePEc:chm:wpaper:wp2004-8

Contact details of provider:
Postal: P.O. Box 6033, N-5020 Bergen
Phone: +47 55 57 40 00
Fax: +47 55 57 41 66
Email:
Web page: http://www.cmi.no
More information through EDIRC

Related research

Keywords: Taxation Tax evasion Tax collection Local government Tanzania;

Find related papers by JEL classification:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
  2. Cowell,Frank & Gordon,James, 1987. "Unwillingness to pay: Tax evasion and public good provision," Discussion Paper Serie A 142, University of Bonn, Germany.
  3. Joel Slemrod, 2002. "Trust in Public Finance," NBER Working Papers 9187, National Bureau of Economic Research, Inc.
  4. Frank A. Cowell, 1990. "Cheating the Government: The Economics of Evasion," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262532484, December.
  5. Odd-Helge Fjeldstad, 2000. "Taxation, coercion and donors. Local government tax enforcement in Tanzania," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
  6. Grasmick, Harold G. & Scott, Wilbur J., 1982. "Tax evasion and mechanisms of social control: A comparison with grand and petty theft," Journal of Economic Psychology, Elsevier, vol. 2(3), pages 213-230, September.
  7. Sah, Raaj K, 1991. "Social Osmosis and Patterns of Crime," Journal of Political Economy, University of Chicago Press, vol. 99(6), pages 1272-95, December.
  8. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
Full references (including those not matched with items on IDEAS)

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. World Bank, 2005. "Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work," World Bank Other Operational Studies 8816, The World Bank.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:chm:wpaper:wp2004-8. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Robert Sjursen).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.