The argument that tax resistance correlates with deteriorating public services is
supported by other studies. Bukurura (1991:91), for instance, refers to an
investigation from 1987 by the Tanzania News Agency in Kigoma Town Council,
which reported that ‘many people were defaulting apparently because they
thought the council was not doing its best to serve the residents’. Tripp (1997:233)
refers to an article in Daily News (from 9 June 1985) in which she quotes a typical
comment by a Dar es Salaam resident: ‘When it comes to Development Levy we
have ... seen nothing as a result of the levy we pay... the city is very dirty and the
situation is deteriorating day in and out... What we want to see is how such taxes
are being spent.’