To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa

This paper examines factors that determine citizens’ tax-compliance attitude

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 4 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.

Citation

Ali, M.; Fjeldstad, O.H.; Sjursen, I.H. To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa. World Development (2014) 64: 828-842. [DOI: 10.1016/j.worlddev.2014.07.006]

To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa

Published 1 January 2014