The role of trust and norms in tax compliance in Africa
The tax system is a key formal institution with a unique role in the social contract between people and governments, as an essential source of revenue for governments to fund public services and programmes that benefit the community. It also provides an important entry point to explore how people engage with institutions across different contexts […]
Lobbying in tax policy making: The case of VAT-reform in Tanzania
This chapter explores the role of interest groups in revenue bargaining in Tanzania. It examines the bargaining over the 2014 VAT Act and shows that the relative bargaining power of the various involved parties affected the outcome of the reform. Business associations and other lobby groups worked purposefully and managed to shape the VAT Act […]
Lobbyism or bribery
A common argument in the literature is that firms in poor countries are more likely to pay bribes to get around regulatory constraints, while firms in rich countries are more inclined to lobby the government to change laws and regulations. This chapter argues that this is an oversimplification which does not reflect how policy is […]
