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 perceived quality of the government does not influence the level of taxes remitted. The basic behavioural assumption […]

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 perceived quality of the government does not influence the level of taxes remitted. The basic behavioural assumption is that no one will voluntarily contribute to the government unless the threat of punishment for non-payment makes it sensible to pay