Ali, Merima; Fjeldstad, Odd-Helge; Sjursen, Ingrid Hoem - In: World Development 64 (2014) C, pp. 828-842
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....