How does petty corruption affect tax morale in sub-Saharan Africa

Björn Jahnke

No wp-2017-8, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Revenues from taxation gain importance to finance economic development in sub-Saharan Africa. Extortion of bribes by public officials can provide one obstacle for tax compliance. This paper uses micro-level data from the Afrobarometer to analyse how petty corruption erodes tax morale. A mediation analysis shows that petty corruption directly reduces tax morale but also diminishes trust in the tax department and hence indirectly affects tax morale.

Keywords: Corruption; Tax; Economic development (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (8)

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Related works:
Journal Article: How does petty corruption affect tax morale in Sub-Saharan Africa? (2019)
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