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    Trust in Public Finance : Citizens Views on Taxation by Local Authorities in Tanzania

    "Part of the problem of raising local government revenues in Tanzania is persistent public resistance to paying, as evidenced by widespread tax evasion and non-payment of fees and charges. In the standard economic model of taxpayer behaviour, the pe…

    Odd-Helge Fjeldstad

    • Local Government Revenues
    • Tax Evasion
    • Taxpayer Behaviour
    • Finance, Public
    • Taxation
    4 pages

    Publication

    What Have We Learned About Tax Compliance in Africa?

    Governments’ abilities to collect taxes, largely depend on people’s willingness to pay them. The authorities should firstly have a careful comprehension of how taxpayers think about and experience taxation, before they can encourage tax compliance d…

    Odd-Helge Fjeldstad

    • Tax Compliance
    • Tax Administration
    • Taxpayer Behaviour
    • Taxation
    • Population--Economic aspects
    8 pages

    Publication

    Strengthening Tax-accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone

    There is increasingly strong evidence that taxation can contribute to expanded government responsiveness and accountability. However, such positive connections are not guaranteed. Rather, they are shaped by the political and economic context and spe…

    Vanessa van den Boogaard

    Wilson Prichard

    Rachel Beach

    Fariya Mohiuddin

    • Taxpayer Behaviour
    • Transparency
    • Tax Education
    • Taxation
    • Fiscal policy
    • Accountability
    56 pages

    Publication

    Estimating the Size and Trends of the Informal Economy in Ghana

    The purpose of this paper is to quantitatively examine the evolution of the informal economy over the past four decades. The study used the currency demand approach as analytical framework for the assessment. The findings suggest that there has been…

    Mathew Kofi Ocran

    • Informal Economy
    • Taxpayer Behaviour
    • Fiscal policy
    • Economic development
    49 pages

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