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Working paper

WP143: To pay or not to pay? Citizens’ attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa

Merima Ali, Odd-Helge Fjeldstad and Ingrid Hoem Sjursen 21 Jul 2015 Kenya, South Africa, Tanzania, Uganda
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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 the provision of public services in 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.

Merima Ali

Merima Ali is a Senior Researcher at Chr. Michelsen Institute, Norway.

Odd-Helge Fjeldstad

Odd-Helge Fjeldstad is Research Director of the International Centre for Tax and Development and Senior Researcher at CMI, Norway.

Ingrid Hoem Sjursen

Ingrid Hoem Sjursen is a Research Assistant at CMI and PhD-candidate at the Norwegian School of Economics and Business Administration.