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Building taxpayer culture in

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Building taxpayer culture in Mozambique, Tanzania and Zambia Odd-Helge Fjeldstad Chr. Michelsen Institute & International Centre for Tax and Development – PowerPoint PPT presentation

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Title: Building taxpayer culture in


1
Building taxpayer culture in Mozambique,
Tanzania and Zambia Odd-Helge Fjeldstad Chr.
Michelsen Institute International Centre for
Tax and Development www.CMI.no www.ICTD.ac
Oslo, 15 November 2012
1
2
Purposes of the study
  • Examine strategies and measures on how to build
    taxpayer cultures through constructive engagement
    between governments and citizens over tax issues
    in Mozambique, Tanzania and Zambia
  • Advice the authorities on how this knowledge can
    be translated into practical, effective and
    concrete development policies

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Is it right or wrong not to pay taxes?
(Afrobarometer 2011/12)
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Tanzania 3 citizen surveys Why do people pay
taxes? Changes over time
  2003 2006 2009
They have no opportunity to evade 9,9 12,3 7,5
They anticipate public services 22,6 50,4 52,7
They feel obligations towards the government 9,6 11,6 9,0
They will avoid disturbances 45,6 14,1 24,1
Others 3,9 3,5 0,9
Dont know 8,4 8,1 5,9
Why do people pay taxes?
6
In your experience, how easy or difficult is it
to find out what taxes and fees your are supposed
to pay to the government? (Afrobarometer
2011/12)
7
How do taxpayers perceive the Tax Agency?
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Factors influencing taxpayer behavior
  • Opportunities
  • Economic deterrence
  • Perceived probability of detection and size of
    sanctions
  • Affordability
  • Tax burden
  • Compliance costs
  • Benefits of registering as taxpayer
  • Perceptions of the tax systems fairness
  • Provision of services in return for taxes paid
  • Practises/procedures for revenue collection
  • Comparative treatment
  • Others tax behaviour
  • Tax moral
  • Personal norms
  • Social norms

11
Areas for interventions to build taxpayer culture
  • Tax policy
  • Legislation 3rd party info
  • PP-consultations
  • Tax incentives/exemptions
  • Tax adm.
  • Enforcement
  • Foster compliance
  • Technical capacity
  • Factors outside the tax system
  • Linking tax public expenditure
  • Broader citizen engagement

12
Building taxpayer culture Implications for policy
  • 1. Strengthen tax policy making
  • TA to Min. of Finance legislation analytical
    capacity (e.g. 3rd part info.)
  • Advisory, training and research support to
    Parliamentarians
  • Document the extent and costs of tax exemptions
  • 2. Develop tax administrative capacity
  • Better understanding of taxpayers foster
    compliance, not simply enforce
  • Build expertise on specialised tax audit
    functions
  • Strengthen analytical capacity of the tax adms
  • 3. Create broader citizen engagement around
    taxation
  • More emphasis on the demand side to strengthen
    citizen engagement
  • A broader approach than natural resource taxation
  • Build local research capacity (domestic research
    institutions)
  • Inspire students to focus on tax topics (TJN)
  • 4. A general warning for donor assistance
  • Avoid unhealthy competition among development
    agencies

13
  • In a society where tax morale is high, there are
    low levels of tax evasion and avoidance. It is
    only in a social culture where citizens generally
    appreciate their responsibility for sustaining
    state services and where they have a trust in
    their state institutions and leaders that a tax
    moral evolves
  • ADB (2010 6)
  • Rwanda Case Study

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  • THANK YOU FOR YOUR ATTENTION!
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