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

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  • 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.

Suggested Citation

  • Odd-Helge Fjeldstad, 2004. "To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania," CMI Working Papers WP 2004: 8, CMI (Chr. Michelsen Institute), Bergen, Norway.
    • Handle: RePEc:chm:wpaper:wp2004-8
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    References listed on IDEAS

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    1. Cowell, Frank A. & P.F. Gordon, James, 1988. "Unwillingness to pay : Tax evasion and public good provision," Journal of Public Economics, Elsevier, vol. 36(3), pages 305-321, August.
    2. Odd-Helge Fjeldstad, 2000. "Taxation, coercion and donors. Local government tax enforcement in Tanzania," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
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    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 Publications - Reports 8816, The World Bank Group.
    2. Alex Reuben Kira, 2017. "An Evaluation of Governments’ Initiatives in Enhancing Small Taxpayers’ Voluntary Tax Compliance in Developing Countries," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(1), pages 253-267, January.
    3. Nyange, David & Tschirley, David & Nassoro, Hussein & Gaspar, Abeid, 2014. "Agricultural Produce Cess In Tanzania: Policy Options For Fiscal Reforms," Miscellaneous Publications 198744, Michigan State University, Department of Agricultural, Food, and Resource Economics.

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    More about this item

    Keywords

    Taxation Tax evasion Tax collection Local government Tanzania;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
    • R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies

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