Investigating the Role of Trust in Tax Compliance

Senior managers from the Zanzibar Revenue Authority (ZRA) visitied Norway in August 2024. It started in Bergen with a visit to CMI 12-14 August, followed by a visit to the Norwegian Tax Administration (NTA) in Oslo 15-16 August. The main objective of the visit was to strengthen the cooperation between the three organizations and contribute to developing research and management skills in ZRA under the cooperation agreement with CMI and the institutional cooperation between ZRA and NTA.

The visit to CMI focused on the role of trust in tax compliance. Lessons from CMI’s work on tax compliance in Tanzania and other African countries were presented and discussed, including strengths and weaknesses of the methodologies applies. NTA presented experiences and cases from Norway and their relevance for ZRA was discussed. Findings from the recent CMI/REPOA survey of businesspeople’s views and experiences of the tax system in Zanzibar were discussed with a particular focus on how the findings can inform ZRA’s work to enhance compliance. The meeting concluded with discussions and ideas for the further research collaboration between ZRA, CMI and NTA.

Zanzibar Revenue Authority delegation in front of CMI.

CMI’s website provides further information of the visit, including interview with ZRA’s Research Director Ahmed Haji Saadat: Exploring the role of trust in tax compliance (cmi.no)

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