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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Why People Pay Taxes: The Case of the Development Levy in Tanzania
Authors:Fjeldstad, Odd-Helge
Semboja, Joseph
Periodical:World Development
Geographic term:Tanzania
Subjects:tax evasion
income tax
Development and Technology
Economics and Trade
Politics and Government
External link:https://doi.org/10.1016/S0305-750X(01)00081-X
Abstract:This paper examines factors determining tax compliance behaviour in local authorities in Tanzania. The case study is the poll tax - locally named 'development levy'. Research was carried out in Kibaha District Council, Coastal Region, and in Kilosa District Council, Morogoro Region, in 1996 and 1997. Compliance behaviour was considered for the two previous years only, i.e. 1995 and 1996. The study finds support for the hypothesis that tax compliance is positively related to factors such as ability to pay, the probability of being prosecuted, and the number of tax evaders known personally by the respondent. Oppressive tax enforcement, harassment of tax payers, and discontent with public service delivery seem to increase tax resistance and may explain widespread tax evasion. Bibliopgr., notes, ref., sum.