Publication

This paper examines attitudes to taxation in Kenya, Tanzania, Uganda and South Africa. Using survey data, the paper found that attitudes to taxation improved with the delivery of services in the four countries as well as with increased tax knowledge and awareness. Conversely, attitudes worsened when the respondents felt their ethnic group was being treated unfairly. The authors conclude that further research must be done to understand the contractual relationship between taxpayers and the government and understand what legitimizes tax evasion and avoidance by citizens.