01298nam a22001217a 4500100005900000245009900059260004900158300000900207520085600216856008201072942000701154999001501161  aFjeldstad, O.,Schulz-Herzenberg, C. and Sjursen, I. H.  aPeoples’ Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance  aBergenbChr. Michelsen Institute (CMI)c2012  a54p.  aThis 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.  uiffoadatabase.trustafrica.org/iff/Peoples_views_of_taxation_in_Africa_CMI.pdf  cCF  c1017d1017