| 000 -LEADER | |
|---|---|
| fixed length control field | 01164nam a22001217a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Merima Ali Odd-Helge Fjeldstad Ingrid Hoem Sjursen |
| 245 ## - TITLE STATEMENT | |
| Title | To pay or not to pay? Citizens’ attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | USA |
| Name of publisher | University of Michigan |
| Year of publication | 2014 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda and South Africa. Using the 2011/2012 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. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Capital flight |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://www.cmi.no/publications/publication/?5198=to-pay-or-not-to-pay |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
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