| 000 -LEADER | |
|---|---|
| fixed length control field | 01298nam a22001217a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Fjeldstad, O.,Schulz-Herzenberg, C. and Sjursen, I. H. |
| 245 ## - TITLE STATEMENT | |
| Title | Peoples’ Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Bergen |
| Name of publisher | Chr. Michelsen Institute (CMI) |
| Year of publication | 2012 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 54p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This paper examines the analytical foundation, methodological approaches and key findings of available empirical literature on taxpayer behaviour in Africa. Understanding how citizens perceive and experience taxation may provide an essential diagnostic of the political realities for tax reform. Attempts to broaden the tax base require insights into how citizens experience and perceive the tax system, whether people perceive they are paying taxes or not, what they eventually pay, their views on tax administration and enforcement, and whether and how their tax behaviour is correlated with how they perceive the state. Attitude and perception surveys of current and potential taxpayers may also help to identify perceived weaknesses of the tax system, and enable tax authorities to focus attention efficiently on high-risk categories of taxpayers. |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | iffoadatabase.trustafrica.org/iff/Peoples_views_of_taxation_in_Africa_CMI.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
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