People's Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance

Fjeldstad, Odd‐Helge; Schulz-Herzenberg, Collette; Sjursen, Ingrid Hoem

doi:10.2139/ssrn.2411424

Cited by 43 publications

(45 citation statements)

References 53 publications

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“…Fiscal Exchange Theory advocates that the existence of government's cautious use of tax monies may motivate compliance and also cause an increase in compliance when citizens get returns for the taxes paid in terms of public goods and social amenities that they prefer, are made available (Fjeldstad et al, 2012;Moore, 2004). Hence, taxpayers appreciate the efforts by the government to provide public goods and recognize that this is made possible because of the contribution they make in terms of taxes, so they will be obliged to pay taxes (Fjeldstad & Semboja, 2001).…”

Section: Introductionmentioning

confidence: 99%

The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia

Kiow¹,

Salleh²,

Kassim³

2017

ibarj

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___________________________________________________________________The findings from this review suggested that tax compliance behaviour of individual taxpayers is influenced by ethical perception of individual taxpayers and their ethical perception is affected by public governance and transparency in government operations. Ethical perception plays an important role for individual taxpayers to report their income correctly. Ethical perception varies from an individual to another, which influenced by changes in their surroundings and their experiences when interact with government. Perceptions of how taxpayers' money is being utilised, benefits they derived from government or others evade to pay tax are considered as possible factors influencing their compliance behaviour. Taxpayers will be more compliance if government use tax monies wisely or when taxpayers get benefits for the taxes paid in terms of public goods and social amenities that they prefer. Transparent surroundings will enhance taxpayers' confidence in public bodies. Taxpayers are concerned on transparency in public procurement as lack of transparency may cause corruption and reduces public sector efficiency. In contrast, scholars argued that greater degree of transparency could lead to less trust as it will be easier for taxpayers to audit government and they might blame government for small mistakes.

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Section: Introductionmentioning

confidence: 99%

The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia

Kiow¹,

Salleh²,

Kassim³

2017

ibarj

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“…Typically, they ask indirect questions such as 'Do you think most people believe they should honestly declare income on their tax return?'. There are already a number of good reviews of this literature, such as Slemrod (2007) and, more specifically on African countries, Fjeldstad et al (2012). The survey-based literature o↵ers very useful insights into the question of why people pay tax.…”

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confidence: 99%

From the Lab to the Field: A Review of Tax Experiments

Mascagni

2016

SSRN Journal

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“…As we will demonstrate, boat operators locate payments to authorities on a spectrum ranging from more to less legitimate, in ways that largely reflect the main factors emphasised in previous research on taxpayers' attitudes towards taxation: deterrence, reciprocity, social influences and (authorities') legitimacy (Fjeldstad, Schulz-Herzenberg, and Hoem Sjursen 2012). Yet our data show that such factors always work in interaction, rather than in a stand-alone manner.…”

Section: Introductionmentioning

confidence: 65%

“…This study draws on two strands of this emerging literature: first, debates on taxpayers' views, attitudes and behaviour towards taxation; and second, discussions of 'formality' and 'informality' within taxation. In respect of the first, we make use of the study of Fjeldstad, Schulz-Herzenberg, and Hoem Sjursen (2012), which identifies a number of factors that shape African taxpayers' perceptions and behaviour towards taxation. These encompass: (1) economic deterrence; or perceptions of how difficult it is to evade taxation; (2) fiscal exchange or reciprocity, relating to perceived returns in terms of the provision of public goods and services; (3) 'social influences', including group norms and behaviour towards taxation; and (4) the legitimacy of political institutions, which is in part shaped by perceptions of the fairness of the political system.…”

Section: Taxation (De)legitimation and (In)formalisationmentioning

confidence: 99%

“…The invocation of the capacity to 'shut one down' draws attention to the 'deterrence' principle mentioned earlier, which stipulates that the more difficult a particular tax is seen to avoid, the more willing people are to pay (Fjeldstad, Schulz-Herzenberg, and Hoem Sjursen 2012). In the case of the Commissariat, such 'deterrence' is clearly related to it being the boss/master of the river and the associated dimension of coercion.…”

Section: Authorities' Legitimacy 'Measured' By Official Mandates and mentioning

confidence: 99%

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Navigating ‘taxation’ on the Congo River: the interplay of legitimation and ‘officialisation’

Baaz

Olsson

Verweijen

2018

Review of African Political Economy

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Based on comprehensive research among boat operators and navy personnel working on the Congo River (DRC), this article explores how assessments of 'taxation' are shaped by the interplay of legitimation and 'officialisation'. As such, it draws upon and contributes to scholarly debates on taxpayers' attitudes towards taxation. While boat operators resent having to pay a plethora of authorities, including the navy, along the Congo River, the article demonstrates how they locate these 'taxes' on a spectrum from more to less legitimate. These assessments are shaped by various factors: authorities' legitimacy as 'measured' by their official mandate and importance; public and non-official service provision; and the deployment of symbols of 'stateness'. In interaction, these factors legitimise and 'officialise' 'taxes' by the navy that are prohibited in legislation. These findings caution against the a priori use of the labels 'official' and 'non-official', emphasising the need to better grasp these notions' emic understandings.« Naviguer entre les taxes » sur le fleuve Congo : l'interface de la légitimation et de « l'officialisation » RÉSUMÉ A partir d'une enquête de terrain auprès des armateurs et du personnel de marine travaillant sur le fleuve Congo (RDC), cet article montre comment les appréciations de « taxation » sont façonnées par l'interaction entre légitimation et « officialisation ». Ce faisant, cette contribution s'inscrit dans la littérature sur le comportement et les attitudes des contribuables face à la taxation. Bien que les armateurs soient souvent réticents à s'acquitter de taxes auprès de multiples pôles d'autorités, y compris les forces navales, ces prélèvements revêtent un caractère plus ou moins légitime à leurs yeux. De multiples facteurs dessinent les contours de ces appréciations : la légitimité des autorités taxatrices -mesurée en vertu de leur mandat officiel et de leur importance, la capacité de ces dernières à assurer des services publics et non officiels, ainsi que leur aptitude à afficher des symboles étatiques. En interagissant, ces facteurs rendent légitimes et « officielles » des « taxes » imposées par la marine qui

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People's Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance

Cited by 43 publications

References 53 publications

The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia

The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia

From the Lab to the Field: A Review of Tax Experiments

Navigating ‘taxation’ on the Congo River: the interplay of legitimation and ‘officialisation’

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