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    To Pay or Not to Pay? Citizens' Views on Taxation by Local Authorities in Tanzania

    "Widespread tax evasion evidenced by persistent public resistance to pay is seen as part of the problem of raising local government revenues in Tanzania. Based on data from a citizen's survey, this paper highlights factors impacting on tax complianc…

    Odd-Helge Fjeldstad

    • Revenue Administration
    • Tax Evasion
    • Tax Compliance
    • Taxation
    • Local government
    • Income tax--Treaties and agreements
    49 pages

    Publication

    Enhancing Mobilization of Own Source Revenue in Nairobi City County: Issues and Opportunities

    This paper seeks to understand the challenges and opportunities of enhancing local revenue mobilization in Nairobi City County. It notes that local revenue is an important revenue source for the County given its expanding budgetary and service deliv…

    John Mutua

    Noah Wamalwa

    • Revenue Administration
    • Local Revenue Mobilization
    • Local Revenue Trends
    • Accountability
    • Expenditures, Public
    • Taxation
    42 pages

    Publication

    Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda

    This paper examines the administration of tax amnesties in various jurisdictions around the world, including the United States, Australia, Canada, Kenya and South Africa. The paper makes a cost-benefit analysis of these and other tax amnesties – and…

    Solomon Rukundo

    • Tax Administration
    • Revenue Administration
    • Taxation
    44 pages

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