Updating our understanding of taxpayers' assumptions

Updating our understanding of taxpayers’ assumptions

Busara

SECTOR

Governance

PROJECT TYPE

Lab experiment

DOI

Location

Somaliland

BEHAVIORAL THEME

Taxpayer’s Perception

OVERVIEW

With an overall objective of enhancing revenue collection in Somaliland, OPM contracted Busara to conduct research to understand taxpayers‘ perceptions. This research project was carried out in two phases: in 2018, Busara conducted the first phase involving qualitative and quantitative research to understand the perceptions of taxpayers in Somaliland. In March 2019, Busara conducted a second phase that involved qualitative research only. It aimed to capture changes in perception of the Somaliland tax system over a period of 12 months (2018-2019).

THEMATIC AREAS

There is increasing research to show that perceptions of taxpayers affect how and whether they pay taxes at national and local levels.
Citizens, however, do not trust that paying taxes helps meet their demands for better public services. While effective enforcement leads to better compliance, so is addressing citizens concerns about fairness, equity and reciprocity.