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

被引：89

作者：

Ali, Merima ^{[1
]}

Fjeldstad, Odd-Helge ^{[1
]}

Sjursen, Ingrid Hoem ^{[1
]}

机构：

[1] Chr Michelsen Inst, Bergen, Norway

来源：

WORLD DEVELOPMENT | 2014年 / 64卷

关键词：

taxation; compliance; South Africa; Kenya; Tanzania; Uganda; TAX EVASION; GOVERNMENT; CORRUPTION; CAPACITY; BEHAVIOR; QUALITY;

D O I：

10.1016/j.worlddev.2014.07.006

中图分类号：

F0 [经济学]; F1 [世界各国经济概况、经济史、经济地理]; C [社会科学总论];

学科分类号：

0201 ; 020105 ; 03 ; 0303 ;

摘要：

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 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. (C) 2014 Elsevier Ltd. All rights reserved.

引用

页码：828 / 842

页数：15

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