Publication:
Lying to the Taxman or Accepting a Helping Hand?: Evidence from a Novel Experiment on SMEs in Tanzania

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dc.contributor.authorPaul, Revocatus
dc.contributor.authorMdee, Ephraim
dc.contributor.authorFimbo, Massaga
dc.contributor.authorKarver, Jonathan
dc.contributor.authorChaudhry, Zain
dc.contributor.authorHoy, Christopher
dc.date.accessioned2025-02-10T21:49:27Z
dc.date.available2025-02-10T21:49:27Z
dc.date.issued2025-02-10
dc.description.abstractThis paper presents the results from a novel field experiment that examined the impact of in- creasing the presence of revenue authority officers on tax compliance and tax morale among small and medium-size enterprises in a lower-income country. The experiment was embedded in the implementation of a representative, face-to-face survey of SMEs across mainland Tanzania. An independent survey firm was accompanied by Tanzania Revenue Authority officers, who observed the interviews in a randomly selected set of urban and peri-urban wards. This translated into a temporary increase in the presence of tax officers throughout parts of the country. The findings indicate that an increase in tax officer presence did not have a significant overall impact on tax compliance and tax morale among SMEs, as measured using a combination of administrative and survey data. However, there were short-term increases in compliance in the largest city and sustained increases in tax morale in the rest of the country. A follow-up survey suggests that these results were likely driven by an increase in the perceived credibility of enforcement rather than meaningful increases in perceptions of facilitation and trust.en
dc.identifierhttp://documents.worldbank.org/curated/en/099358002102524493/IDU1ab150b1319362149bb1905d19def639129ea
dc.identifier.doi10.1596/1813-9450-11062
dc.identifier.doihttps://doi.org/10.1596/1813-9450-11062
dc.identifier.urihttps://hdl.handle.net/10986/42786
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC: World Bank
dc.relation.ispartofseriesPolicy Research Working Paper; 11062
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by/3.0/igo/
dc.subjectTAXATION
dc.subjectPUBLIC FINANCE
dc.subjectSMALL BUSINESSES
dc.subjectRANDOMIZED EXPERIMENT
dc.titleLying to the Taxman or Accepting a Helping Hand?en
dc.title.subtitleEvidence from a Novel Experiment on SMEs in Tanzaniaen
dc.typeWorking Paper
dspace.entity.typePublication
okr.associatedcontenthttps://reproducibility.worldbank.org/index.php/catalog/238 Link to reproducibility package
okr.date.disclosure2025-02-10
okr.date.doiregistration2025-04-14T11:50:32.843120Z
okr.date.lastmodified2025-02-10T00:00:00Zen
okr.doctypePolicy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099358002102524493/IDU1ab150b1319362149bb1905d19def639129ea
okr.guid099358002102524493
okr.identifier.docmidIDU-ab150b13-9362-49bb-905d-9def639129ea
okr.identifier.doi10.1596/1813-9450-11062
okr.identifier.externaldocumentum34454728
okr.identifier.internaldocumentum34454728
okr.identifier.reportWPS11062
okr.import.id6542
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099358002102524493/pdf/IDU1ab150b1319362149bb1905d19def639129ea.pdfen
okr.region.administrativeAfrica Eastern and Southern (AFE)
okr.region.countryTanzania
okr.sectorFY17 - Central Government (Central Agencies)
okr.themeTax policy,Gender,Human Development and Gender,Economic Policy,Public Finance Management,Fiscal Policy,Domestic Revenue Administration,Public Sector Management
okr.topicMacroeconomics and Economic Growth::Markets and Market Access
okr.topicInformation and Communication Technologies::Information and Records Management
okr.topicInformation and Communication Technologies::Knowledge Management
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicMacroeconomics and Economic Growth::Fiscal & Monetary Policy
okr.topicGovernance::Governance and the Financial Sector
okr.unitProsperity-Econ Pol-Mac/Fis-Tax (EMFTX)
okr.unitDevelopment Impact (DECDI)
okr.unitEFI-AFR1-POV-Poverty and Equity (EAEPV)
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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