Tanzania study finds tax officer visits can lower trust in poor areas
Researchers working with the International Centre for Tax and Development and Tanzania's tax administration tested what happens when tax officers become more visible. Trust and tax payments rose in richer, better-integrated areas but fell in poorer, more marginalised ones.
The team added a randomised trial to a face-to-face survey of 1,210 small businesses in December 2022. In 119 urban and peri-urban wards, a tax officer sat in silently on interviews, while the other wards had none. The researchers then compared survey answers with tax records covering about 40,000 businesses. They say trust and compliance moved together. The authors wrote about their work in an article, and the page we read does not show the full results or a peer-reviewed journal.