The DOI matches its Crossref record; 6 of the 6 references it cites were found in a registry or an index.
To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa
Open accessAbstract
This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda, and South Africa. Using the 2011–12 Afrobarometer survey data, we find that tax-compliance attitude is positively correlated with provision of public services in all the four countries. However, the correlation depends on the specific service in question and differs between countries. Tax knowledge and awareness are found to be positively correlated with tax-compliance attitude. On the other hand, frequent payment to non-state actors in exchange for security and individual’s perception that their own ethnic group is treated unfairly by the government are negatively correlated with tax-compliance attitude.
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Citations
Cites
Attitude-behavior relations: A theoretical analysis and review of empirical research
Ajzen, I., & Fishbein, M. (1977) · Psychological Bulletin · doi:10.1037/0033-2909.84.5.888 · Cited by 7,611
Income tax evasion: a theoretical analysis
Allingham, M. G., & Sandmo, A. (1972) · Journal of Public Economics · doi:10.1016/0047-2727(72)90010-2 · Cited by 4,970
Psychological Perspectives on Legitimacy and Legitimation
Tyler, T. R. (2006) · Annual Review of Psychology · doi:10.1146/annurev.psych.57.102904.190038 · Cited by 2,381
Conceptualizing Legitimacy, Measuring Legitimating Beliefs
Levi, M., Sacks, A., & Tyler, T. (2009) · American Behavioral Scientist · doi:10.1177/0002764209338797 · Cited by 729
Why People Pay Taxes: The Case of the Development Levy in Tanzania
Fjeldstad, O.-H., & Semboja, J. (2001) · World Development · doi:10.1016/s0305-750x(01)00081-x · Cited by 224
Self-citationTax And Development: Donor Support To Strengthen Tax Systems In Developing Countries
Fjeldstad, O. (2014) · Public Administration and Development · doi:10.1002/pad.1676 · Cited by 96
Self-citation
Cited by
Dorband, I. I., Jakob, M., Kalkuhl, M., & Steckel, J. C. (2019) · World Development · doi:10.1016/j.worlddev.2018.11.015 · Cited by 283
Metadata
- Authors
- Ali, M., Fjeldstad, O.-H., & Sjursen, I. H.
- Venue
- World Development
- Publisher
- Elsevier BV
- Published
- 2014-12
- Volume
- 64
- Pages
- 828-842
- ISSN
- 0305-750X (ISSN-L)
- OpenAlex
- W1979090012
- Cited by
- 218
- References
- 6
- FWCI
- 24.59
- Type
- journal article
- Language
- en
- Open access
- green
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- Ali, M., Fjeldstad, O.-H., & Sjursen, I. H. (2014). To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa. World Development. https://doi.org/10.1016/j.worlddev.2014.07.006
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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