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To Pay or Not to Pay? Citizen's Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa

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  • Ali, Merima
  • Fjeldstad, Odd-Helge
  • Sjursen, Ingrid Hoem

Abstract

This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda, and South Africa. Using the 2011–12 Afrobarometer survey data, we find that tax-compliance 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.

Suggested Citation

  • Ali, Merima & Fjeldstad, Odd-Helge & Sjursen, Ingrid Hoem, 2014. "To Pay or Not to Pay? Citizen's Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa," Working Papers 13655, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:13655
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13655
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    Cited by:

    1. Al-Mouksit AKIM & Mahdi Ben JELLOUL & Leo CZAJKA & Anne-Sophie ROBILLIARD, 2020. "Collect more, spend better? Assessing the incidence of fiscal systems and public spending in three Francophone West African countries," Working Paper 3023a15d-161b-4025-a0eb-e, Agence française de développement.
    2. Dincer, Oguzhan & Gillanders, Robert, 2021. "Shelter in place? Depends on the place: Corruption and social distancing in American states," Social Science & Medicine, Elsevier, vol. 269(C).
    3. Mawejje, Joseph & Sebudde, Rachel K., 2019. "Tax revenue potential and effort: Worldwide estimates using a new dataset," Economic Analysis and Policy, Elsevier, vol. 63(C), pages 119-129.
    4. Ivar Kolstad & Arne Wiig & Odd‐Helge Fjeldstad, 2021. "Citizens’ preferences for taxation of internationally mobile corporations: Evidence from Tanzania," Review of Development Economics, Wiley Blackwell, vol. 25(2), pages 548-562, May.
    5. Jahnke, Björn & Weisser, Reinhard A., 2019. "How does petty corruption affect tax morale in Sub-Saharan Africa?," European Journal of Political Economy, Elsevier, vol. 60(C).
    6. Fjeldstad, Odd-Helge & Kagoma, Cecilia & Mdee, Ephraim & Sjursen, Ingrid Hoem & Somville, Vincent, 2020. "The customer is king: Evidence on VAT compliance in Tanzania," World Development, Elsevier, vol. 128(C).
    7. Vincent, Rose Camille, 2023. "Vertical taxing rights and tax compliance norms," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 443-467.
    8. Acey, Charisma & Kisiangani, Joyce & Ronoh, Patrick & Delaire, Caroline & Makena, Evelyn & Norman, Guy & Levine, David & Khush, Ranjiv & Peletz, Rachel, 2019. "Cross-subsidies for improved sanitation in low income settlements: Assessing the willingness to pay of water utility customers in Kenyan cities," World Development, Elsevier, vol. 115(C), pages 160-177.
    9. Paul Mosley & Abdul‐Gafaru Abdulai, 2020. "The political economy of progressive fiscal contracts in Africa and Latin America," Development Policy Review, Overseas Development Institute, vol. 38(4), pages 411-427, July.
    10. Banerjee, Ritwik & Boly, Amadou & Gillanders, Robert, 2022. "Anti-tax evasion, anti-corruption and public good provision: An experimental analysis of policy spillovers," Journal of Economic Behavior & Organization, Elsevier, vol. 197(C), pages 179-194.
    11. Dorband, Ira Irina & Jakob, Michael & Kalkuhl, Matthias & Steckel, Jan Christoph, 2019. "Poverty and distributional effects of carbon pricing in low- and middle-income countries – A global comparative analysis," World Development, Elsevier, vol. 115(C), pages 246-257.
    12. Ouédraogo, Rasmané & Sawadogo, Relwendé & Sawadogo, Hamidou, 2021. "Access to the banking sector and employment in Africa," The Quarterly Review of Economics and Finance, Elsevier, vol. 82(C), pages 260-269.
    13. Huong, Vu Van & Cuong, Ly Kim, 2019. "Does government support promote SME tax payments? New evidence from Vietnam," Finance Research Letters, Elsevier, vol. 31(C).

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    Governance;

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