Africa: When Tax Officials Visit – Why Softer Tax Outreach Can Build Trust in Some Places and Erode It in Others
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…