Changes in Citizens’ Perceptions of the Local Taxation System
by Odd-Helge Fjeldstad, Erasto Ngalewa and Lucas Katera
Brief 12 from REPOA examines citizens’ perceptions of local taxation, investigating why residents do or do not pay local taxes, and their perceptions of misuse of tax revenue. Respondents’ opinions are given on:
- why people pay local taxes;
- their perception of the provision of public services which are financed by tax revenue collection;
- perceptions of misuse of tax revenues, and
- reporting corruption within local taxation systems.
The conclusion is that improved tax compliance is dependent upon citizens perceiving that their local government is trustworthy, and that the taxes are appropriately collected and used to provide public services. Administrative and legal measures are needed to ensure transparency in the collection and disbursement of tax revenues at the local level, to enable citizens to confidently report official misuse of revenue, and to address cases of corruption.
You can access the electronic copy of this brief on REPOA’s website, or please contact REPOA if you would like to receive a printed copy.
You will find further material on accountability and corruption on pages 55 to 58 of the recently released report: ‘The Views of the People 2007’. This is a large report to download, but the pages I am referring to are in chapter 13 of part III, so you can just download this section. The printed copy of this report is also available from REPOA.
The brief is based on the findings from two surveys conducted in 2003 and 2006 of 1,260 respondents from the Bagamoyo, Iringa, Kilosa and Moshi District Councils, as well as Ilala Municipal Council and the Mwanza City Council. This brief has been produced as part of REPOA’s Local Government Reform Formative Research Programme. This research study of six councils, which has been running since 2002, documents the processes of change and impacts of the Local Government Reform Programme in Tanzania .
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