Shadow economy and tax revenue in Africa

Oasis Kodila-Tedika and Mihai Mutascu

MPRA Paper from University Library of Munich, Germany

Abstract: The paper explores the effects of shadow economy on tax revenues, in the case of several African countries, based on a panel-model approach. The data-set covers the period 1999-2007. The main results reveal that the shadow economy has a significant and negative impact on tax revenues. In other word, when the shadow economy tends to extend, the level of tax revenues decreases. These outputs show that the African governments, in order to maximise the collected tax revenues, should better “control” the shadow economy phenomenon.

Keywords: Shadow economy; Tax revenues; Effects; Implications; Africa (search for similar items in EconPapers)
JEL-codes: H11 H20 H26 (search for similar items in EconPapers)
Date: 2013
New Economics Papers: this item is included in nep-afr, nep-iue and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

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Related works:
Journal Article: Shadow economy and tax revenue in Africa (2014)
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:50812

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