Taxpayer behaviour and institutions in Sub-Saharan Africa

Roukiatou Nikiema () and Pam Zahonogo ()
Additional contact information
Roukiatou Nikiema: Ouaga II University
Pam Zahonogo: Ouaga II University

No 119, BeFinD Working Papers from University of Namur, Department of Economics

Abstract: Taxation is crucial for national governments to finance key public goods and services. But in developing countries, tax mobilization levels are quite low. This research analyses taxpayer behaviour in Sub-Saharan Africa as a result of weak institutions. Using the generalized structural equation modelling with Afrobarometer’s round 5 (2011/2013) survey data in 29 SSA countries, the results show that individuals’ attitudes towards paying tax are significantly dependent on the quality of institutions. More precisely, when the quality of institutions is perceived as good, individuals are more likely to pay taxes. Results also indicate indirect effects of quality of institutions across different institutional components. Individuals’ perceptions on cheating, on the quality of public services and social interactions affect their behaviour.

Keywords: Taxpayer behaviour; Institutions; Generalized Structural Equation Modelling; SubSaharan Africa (search for similar items in EconPapers)
JEL-codes: H3 O43 (search for similar items in EconPapers)
Pages: 33 pages
Date: 2017-03
New Economics Papers: this item is included in nep-pbe
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Citations: View citations in EconPapers (1)

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http://www.befind.be/publications/WPs/wp19 First version, 2017 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:nam:befdwp:0119

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