{"id":"https://openalex.org/W2187083174","doi":null,"title":"Peoples' views of taxation in Africa: A review of research on determinants of tax","display_name":"Peoples' views of taxation in Africa: A review of research on determinants of tax","publication_year":2012,"publication_date":"2012-01-01","ids":{"openalex":"https://openalex.org/W2187083174","mag":"2187083174"},"language":"en","primary_location":{"id":"mag:2187083174","doi":null,"is_oa":false,"landing_page_url":"https://www.ataftax.org/Documents/Peoples%20views%20of%20taxation%20in%20Africa%20CMI%20WP-2012-07.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"review","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5061960307","display_name":"Ingrid Hoem Sjursen","orcid":"https://orcid.org/0000-0002-6065-0086","observed_orcids":["https://orcid.org/0000-0002-6065-0086"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Ingrid Hoem Sjursen","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5061960307"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9531000256538391,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9531000256538391,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.037700001150369644,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/public-opinion-on-taxation","display_name":"public opinion on taxation","score":0.7799999713897705},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.5109999775886536},{"id":"https://openalex.org/keywords/tax-morale","display_name":"tax morale","score":0.46000000834465027},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.35199999809265137},{"id":"https://openalex.org/keywords/africa","display_name":"Africa","score":0.5609999895095825}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4817773997783661},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.4234198331832886},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.4172670841217041},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.37527239322662354},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.353593647480011},{"id":"https://openalex.org/C47768531","wikidata":"https://www.wikidata.org/wiki/Q1127188","display_name":"Development economics","level":1,"score":0.3330111801624298},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.23771381378173828}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2187083174","doi":null,"is_oa":false,"landing_page_url":"https://www.ataftax.org/Documents/Peoples%20views%20of%20taxation%20in%20Africa%20CMI%20WP-2012-07.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6207000017166138}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":64,"referenced_works":["https://openalex.org/W149979081","https://openalex.org/W312935729","https://openalex.org/W379602626","https://openalex.org/W590764042","https://openalex.org/W613483346","https://openalex.org/W1482012802","https://openalex.org/W1518511354","https://openalex.org/W1530756071","https://openalex.org/W1531699838","https://openalex.org/W1534652002","https://openalex.org/W1541344370","https://openalex.org/W1567614925","https://openalex.org/W1571225233","https://openalex.org/W1576377382","https://openalex.org/W1587307685","https://openalex.org/W1791266657","https://openalex.org/W1876151447","https://openalex.org/W1916276278","https://openalex.org/W1969336354","https://openalex.org/W1975259537","https://openalex.org/W1985534899","https://openalex.org/W2003866609","https://openalex.org/W2008053583","https://openalex.org/W2035846455","https://openalex.org/W2043050484","https://openalex.org/W2046359676","https://openalex.org/W2046438723","https://openalex.org/W2048951906","https://openalex.org/W2054540545","https://openalex.org/W2056271795","https://openalex.org/W2058498234","https://openalex.org/W2062663664","https://openalex.org/W2082517482","https://openalex.org/W2084987896","https://openalex.org/W2088159913","https://openalex.org/W2088435028","https://openalex.org/W2094450202","https://openalex.org/W2102433927","https://openalex.org/W2112815972","https://openalex.org/W2123148076","https://openalex.org/W2123491479","https://openalex.org/W2124825646","https://openalex.org/W2126334589","https://openalex.org/W2127316881","https://openalex.org/W2140950724","https://openalex.org/W2146128629","https://openalex.org/W2146683949","https://openalex.org/W2148762869","https://openalex.org/W2150302465","https://openalex.org/W2154562246","https://openalex.org/W2170413988","https://openalex.org/W2188413717","https://openalex.org/W2189821821","https://openalex.org/W2324656367","https://openalex.org/W2485157863","https://openalex.org/W2894762745","https://openalex.org/W3022061095","https://openalex.org/W3022136777","https://openalex.org/W3103586050","https://openalex.org/W3121140107","https://openalex.org/W3121270716","https://openalex.org/W3121451384","https://openalex.org/W3125542087","https://openalex.org/W3140646812"],"related_works":["https://openalex.org/W2238674261","https://openalex.org/W393752486","https://openalex.org/W3049417844","https://openalex.org/W1043946603","https://openalex.org/W1533276827","https://openalex.org/W4248039222","https://openalex.org/W2169796337","https://openalex.org/W2809478373","https://openalex.org/W3161607051","https://openalex.org/W1886256146"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}