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ICTD Summary Brief 5

What Have We Learned About Tax Compliance in Africa?

Published on 27 September 2020

Governments’ abilities to collect taxes depend on people’s willingness to pay them. Encouraging tax compliance demands a careful understanding of how taxpayers think about and experience taxation. Knowledge about taxpayer attitudes and behaviour is essential when analysing opportunities and constraints for reform, and for the design and implementation of effective policy and administrative measures to enhance compliance.

Publication details

published by
ICTD and IDS
authors
Fjeldstad, Odd-Helge
journal
ICTD Summary Brief, issue 5
language
English

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