This policy brief tests the link between citizen’s satisfaction with public services delivery and
willingness to pay taxes in Tanzania using cross sectional surveys data in Lindi, Mtwara and Dar es Salaam regions. The finding shows an association between citizen’s satisfaction on public services delivery and willingness to pay taxes in Tanzania. Moreover, the correlation analysis revealed mixed results for linear relationship. For instance, an increase of one unit of public services delivery (i.e., electricity supply, agricultural extension, sewage services, street cleaning, health services, road maintenance, market places and bus stand) was associated with one unit increase of citizen’s willingness to pay more taxes. A negative linear relationship exists for citizen’s satisfaction with public
services (i.e., primary and secondary schools, water supply, garbage collection, health clinic
and district hospital services ) and willingness to pay taxes.
