Citizens' Trust in Government and Their Greater Willingness to Pay Taxes in Tanzania: A Case Study of Mtwara, Lindi, and Dar es Salaam Regions

Abstract

This article examines the citizens' trust in government and their willingness to pay taxes to improve public goods/services in Tanzania. Descriptive statistics show that 79.4 percent of the citizens trust the government. The findings show that a citizen's trust in government varies positively and significantly with the quality of public goods/services. An increase of one unit of public service delivery is associated with an increase in a citizen's trust in the government. A χ2 test shows a significant association between a citizen's trust in the government and willingness to pay more taxes for improved public services. About 91.3 percent of citizens were willing to pay more taxes if public services were improved. A higher level of citizens' trust in government and good quality of public service delivery encourage greater willingness to pay taxes in order to improve public services. Therefore, targeting public policies toward dissatisfied citizens is critical to making a stronger impact on trust in government.

Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa

“…This suggest that a self-interest seeking manager will not only use transparency to build trust but will ensure that it culminate in increase revenue mobilisation for the local government. The study's position on the mediation power of the trust on the relationship between financial transparency and willingness to pay is also consistent with the empirical literature that suggest that transparency improves willingness to pay through trust building (Oh and Hong, 2012; Grimmelikhuijsen, 2012; Worthy, 2013; Byaro and Kinyondo, 2020).…”

“…Oh and Hong (2012) examine whether citizens' trust in government affects their willingness-to-pay and found a positive association between the two variables. In Tanzania, Byaro and Kinyondo (2020) also shows that higher level of citizens' trust in government encourages willingness to pay taxes in order to improve public services.…”

“…Trust was measured by four indicators that reflects the citizens trust that monies of the local government are managed competently and honestly (Grimmelikhuijsen, 2012;Grimmelikhuijsen and Meijer, 2014). Willingness to pay is measured with five reflective items representing the willingness of citizens to cooperate and comply with tax demands of the local government (Fjeldstad, 2006;Byaro and Kinyondo, 2020;Iraman et al, 2021). The 15 items were measured using a five-point Likert scale ranging from 1, strongly disagree, to 5, strongly agree.…”

Exploring the Determinants of Public Trust in Government in Somalia: An Empirical Analysis

“…According to Mishra and Attri [45], citizens' confidence in the government increased due to using public services and interacting with the government. Byaro and Kinyondo [46] showed a substantial correlation between individuals' increased satisfaction with public services and their trust in the government. According to a study by Kim [24] in both Japan and South Korea, public confidence in the government is highly correlated with how well the government performs in terms of the quality of public services.…”

Tax equity perceptions, compliance intention and compliance behaviour among small and medium enterprises in Ghana

“…In addition, Nunkoo (2015) identified decision-making capacity, effective legitimacy, competent governance, and political sustainability as components of trust in the government. Furthermore, Byaro and Kinyondo (2020) contended that encouraging cooperation between tax collectors and taxpayers requires establishing trust in the government. Due to the synergistic environment, both tax authorities and taxpayers will assume that tax payments are voluntary, and that tax money is being used by the government to their advantage.…”