01712nam a22001337a 4500 Ali ,Merima Fjeldstad ,Odd‐Helge Sjursen ,Ingrid H Factors affecting tax compliant attitude in Africa: Evidence from Kenya, Tanzania, Uganda and South Africa Bergen Chr.Michelsen Insitute 26p The study explore factors that determine citizens’ tax compliance behavior in Kenya, Tanzania, Uganda and South Africa using attitude and perception data from the new round 5 of Afrobarometer surveys. Using a binary logit regression,the study found some similarities, but also differences in factors that are correlated with tax compliance attitude in the four countries. An increase in the perception of individuals about the difficulty of evading taxes was found to increase the likelihood of tax compliant attitude in Kenya and South Africa. The study also also found evidence that individuals who are more satisfied with public service provision are more likely to have a tax compliant attitude in all the four countries. However, frequent payment to non‐state actors, like criminal gangs in exchange for protection, reduces individual’s tax compliant attitude.Furthermore, those individuals who perceive that their ethnic group is treated unfairly are less likely to have a tax compliant attitude in Tanzania and South Africa. Tax knowledge is also significantly correlated with tax compliant attitude in Tanzania and South Africa. The findings are robust for different econometric specifications. TAXES TAX EVASION TAX HAVENS http://iffoadatabase.trustafrica.org/iff/factors-affecting-tax-compliant-attitude-in-africa.pdf CF 381 381