01164nam a22001217a 4500 Merima Ali Odd-Helge Fjeldstad Ingrid Hoem Sjursen To pay or not to pay? Citizens’ attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa USA University of Michigan 2014 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. Capital flight http://www.cmi.no/publications/publication/?5198=to-pay-or-not-to-pay CF 87 87