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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 CONTENTS *
Abstract * Citation * Links 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] LINKS To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa UPDATES TO
THIS PAGE Published 1 January 2014 Contents
