Briefing Paper

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 demands. Knowledge about taxpayer attitudes and behaviour is essential when analysing opportunities and constraints for reform, and for the design and implementation of effective policy and administrative measures to enhance compliance.