Customers play an important role in shaping firms’ VAT compliance
This Academic Insight is based on the research article “The customer is king: Evidence on VAT compliance in Tanzania” published in 2020 in the journal World Development.
The study was conducted in the commercial capital of Tanzania, Dar es Salaam, in collaboration with the Research Policy and Planning Department of the Tanzania Revenue Authority (TRA).
Odd-Helge Fjeldstad, Chr. Michelsen Institute, Norway and African Tax Institute, University of Pretoria, South Africa
Cecilia Kagoma, Research, Policy and Planning Department, Tanzania Revenue Authority
Ephraim Mdee, Research, Policy and Planning Department, Tanzania Revenue Authority
Ingrid Hoem Sjursen, Misum Affiliated Researcher with the Human Capital and Sustainable Development Platform and Postdoctoral Researcher at Chr. Michelsen Institute, Norway
Vincent Somville, Norwegian School of Economics and Chr. Michelsen Institute, Norway