To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa

Ali, Merima; Fjeldstad, Odd‐Helge; Sjursen, Ingrid Hoem

doi:10.1016/j.worlddev.2014.07.006

Cited by 173 publications

(210 citation statements)

References 30 publications

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“…Hassan et al (2016) said that there are many cases of unintentional non-compliance in Malaysia due to taxpayers' limited knowledge about tax and poor familiarity with the new tax system. Ali, Fjeldstad, & Sjursen (2014) come into a conclusion that tax knowledge and awareness are found to be positively correlated with tax compliance attitude. Kasipillai & Jabbar (2003) and Kirchler et al (2006) document that possessing tax knowledge would lead to higher compliance rates.…”

Section: Knowledge Factor (Knf)mentioning

confidence: 92%

“…Accordingly, as if the government performs better, the tax evasion behavior would be reduced. Ali, Fjeldstad, & Sjursen (2014) find out that tax compliance attitude was positively correlated with the provision of public services by the government. This expresses the role of government performance in providing public projects and services.…”

Section: Government Performance Factor (Gpf)mentioning

confidence: 92%

“…Many empirical papers dealing with the determinants of tax evasion are identified (Ali, Fjeldstad, & Sjursen, 2014;Belkaoui, 2004;Picur & Belkaoui, 2006;Wright, 2010;Allingham, & Sandmo, 1972). Based on theoretical underpinning and previous studies, determinant factors of tax evasion are classified into four groups as follows;…”

Section: Theoretical Frameworkmentioning

confidence: 99%

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Determinants to Tax Evasion Behavior in Vietnam

Nguyen

2017

JMS

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In Vietnam, tax evasion becomes a serious challenge facing tax administration and deterring tax revenue performance. The scarcity of evidence on determinants on tax evasion in Vietnam is a call for the author to design empirical study that will contribute to better understanding of the problem. This study examines determinants to tax evasion behavior in Vietnam, i.e. personal income tax case. Further, the study attempts to understand the underlying reasons for non-compliance decision. Data is gathered through survey questionnaire and interviews, and analyzed using SPSS software. Results suggest that government performance and tax knowledge are two real determinant factors to tax evasion in Vietnam.

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Section: Knowledge Factor (Knf)mentioning

confidence: 92%

Section: Government Performance Factor (Gpf)mentioning

confidence: 92%

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Determinants to Tax Evasion Behavior in Vietnam

Nguyen

2017

JMS

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“…On the other hand, existing evidence on factors related to tax morale is more mixed, as some studies find that they matter for compliance (Hallsworth, List, Metcalfe and Vlaev 2014;Bott et al 2014), while others fail to find an effect (Dwenger et al 2015;Blumenthal, Christian and Slemrod 2001;Castro and Scartascini 2015;Fellner et al 2013). The impact of tax morale also seems to be highly dependent on what specific aspect is highlighted in any given study, as well as prior motivations and beliefs on compliance (see for example Dwenger et al 2015;Del Carpio 2014;Ali, Fjeldstad, and Sjursen 2015).…”

mentioning

confidence: 99%

One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda

Mascagni

Nell²,

Monkam³

2017

SSRN Journal

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This is an Open Access paper distributed under the terms of the Creative Commons Attribution Non Commercial 4.0 International license, which permits downloading and sharing provided the original authors and source are credited -but the work is not used for commercial purposes. http://creativecommons.org/licenses/by-nc/4.0/legalcode SummaryAlthough field experiments in tax compliance represent a growing area of research, the literature has so far focussed exclusively on high and middle-income countries. This paper starts to fill this gap by reporting the results of a tax field experiment in Rwanda, while also highlighting some characteristics that may be common to other low-income countries. We evaluate an intervention carried out by the Rwanda Revenue Authority (RRA), which involved sending messages to taxpayers to nudge their declaration behaviour during the filing period of January-March 2016. Focussing particularly on business profits tax, our study is designed to address two interrelated questions. First, what are the key drivers of compliance in Rwanda? Second, what is the best delivery method to reach taxpayers with messages designed to improve compliance? Although other studies have explored delivery methods in the context of taxpayer communication, our study is the first one to interact these methods with different message contents. As a result, we evaluate a set of nine treatments that combine three message contents (deterrence, fiscal exchange, reminders) and three delivery methods (letters, SMS, emails) -as compared to a control group that received no message. We find that friendly approaches to taxpayers are generally more effective than deterrence. However, small taxpayers are still quite responsive to the possibility of being fined and prosecuted (deterrence). We also show that low-cost delivery methods like SMS and emails can be highly effective as compared to letters.

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“…Accordingly, the delivery of public services is often a burden to citizens and businesses, partly caused by lack of information (World Bank, 2015;Economist, 2015). Poor public services are mentioned as a main reason why citizens are reluctant to pay taxes (Ali et al, 2014). Jerven (2013) concludes that the informal economy sometimes is so large, that 'leaving informal economic transactions unrecorded is unsatisfactory'.…”

Section: Informality Is Unrecorded and Hampers Reliable Information Smentioning

confidence: 99%

Informal economies, state finances and surveyors

Molen

2016

Survey Review

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All countries host informal economies, sometimes even exceeding the size of the formal economy. Living in the informal economy means for citizens that they and their activities are invisible for the government. Governments miss information about which people live in their country and what economically happens. They miss relevant data to develop policies, to monitor implementation and to levy taxes for generating budget. This hampers good governance and state building. This paper analyses the problem, and argues that when surveyors would expand their capacity for administration of land to other recordable subjects and objects, they can contribute to a solution.

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To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa

Abstract: Institute of Development Studies http://opendocs.ids.ac.uk This work has been licensed by the copyright holder for distribution in electronic format via any medium for the lifetime of the OpenDocs repository for the purpose of free access without charge.

Cited by 173 publications

References 30 publications

Determinants to Tax Evasion Behavior in Vietnam

Determinants to Tax Evasion Behavior in Vietnam

One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda

Informal economies, state finances and surveyors

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