Changes in Citizens’ Perceptions of the Local Taxation System in Tanzania
Fjeldstad, Odd-Helge|Ngalewa, Erasto|Katera, Lucas / 2008

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 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