Property owners’ knowledge and attitudes towards property taxation in Tanzania
Year: 2018
Type: report
Study design: Observational Study
Abstract: Property taxation (PT) is high on the political agenda in Tanzania and considered a cornerstone of the Government’s efforts to strengthen broad based direct taxation. Because it is visible to taxpayers, and in principle linked to improved local services, PT holds a unique potential to act as a foundation for bargaining between taxpayers and governments over revenue and public spending. Yet, property tax generates limited revenues. One barrier to effective taxation is the resistance it faces from property owners. Information on property owners’ knowledge about and attitudes towards the property tax system, including their acceptance of paying the tax, are required for better analysis and more informed tax policy design. In this Insight we presents findings from a survey of property owners in Dar es Salaam and Mtwara.
Authors: Merima Ali, Odd‐Helge Fjeldstad, Lucas Katera
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2895877203