To Pay or Not to Pay? Citizens’ Views on Taxation by Local Authorities in Tanzania

Widespread tax evasion – evidenced by persistent public resistance to pay – is seen as part of the problem of raising local government revenues in Tanzania. Based on data from a citizens’ survey, this paper highlights factors impacting on tax compliance behavior by examining the views of ordinary people on local government taxation. The second chapter provides a conceptual and analytical framework from which to analyze tax compliance. The study concludes that a perceived lack of return, the corruption of public officials, and the non-transparent approaches to collecting taxes foster resentment among citizens.