When tax officials visit: why softer tax outreach can build trust in some places and erode it in others

By Christopher Hoy, McKenzie Research Fellow, The University of Melbourne
Revocatus Paul, Phd Student, University of Cape Town

Across sub-Saharan Africa, revenue authorities are increasingly changing how they engage with small businesses. The traditional approach involved audits, penalties and inspections. But more recently many are investing in taxpayer education, “door-to-door” visits, and focusing on ways to make it easier to comply.

The logic driving the change is that auditing every small trader is expensive and unpopular, while building trust appears cheaper and more durable.

Our new International Centre for Taxation and Development study…

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