Tax Officials’ Presence Builds Trust in Wealthier Regions, Erodes It in Poorer Ones, Tanzania Trial Finds

A randomised control trial in Tanzania found that the mere presence of a tax official during a survey interview lowered trust in the tax system on average, but raised it in wealthier regions such as Dar es Salaam, Mwanza and Mbeya while lowering it in poorer zones including Mtwara, Lindi, Kigoma and Katavi. Trust and compliance moved together, with tax payments falling where trust fell.