Widespread tax evasion evidenced by persistent public resistance to pay is seen as part of the problem of raising local government revenues in Tanzania. Dealing with the policy problem of revenue enhancement and tax evasion requires some understanding of the factors underlying the individual’s decision whether to pay or evade taxes; however, taxpayers’ views have, to a large extent, been ignored. Based on data from a citizens’ survey, this paper highlights factors impacting on tax compliance behaviour, by examining the views of ordinary people of local government taxation.
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