Determinants of tax compliance in the informal sector: an econometric analysis of the case of motorcycle taxis in Kindia (Guinea)

Déterminants du consentement fiscal dans le secteur informel: une analyse économétrique du cas des taxis-motos à Kindia (Guinée)

Mohamed Kourouma and Assaendi Fahad
Additional contact information
Mohamed Kourouma: Université de Kindia
Assaendi Fahad: Université de Kindia

Post-Print from HAL

Abstract: Kindia, in the Republic of Guinea, is a cosmopolitan city where agricultural and commercial activities are very varied and developed. Several modes of transportation are used to meet the multiple mobility needs. Motorcycle taxis remain the most used (they account for about 70% of urban mobility). The present study focused on a statistical survey of 143 motorcycle taxi drivers and aimed to objectively analyze the factors that significantly influence the payment of the municipal tax by motorcycle taxi drivers. A quantitative approach using the binary logistic model was adopted to analyze the variables that have a significant impact on the payment of the municipal tax. The dependent variable was the consent to pay the municipal tax. The results obtained show, indeed, that the variables 'driver's age,' 'daily income,' 'seniority,' and 'census' have a significant and positive impact on the payment of the municipal tax by drivers.

Keywords: motorcycle taxi; binary logistic model; local development; municipal tax; Kindia; taxe communale; développement local; modèle logistique binaire; taxi-moto (search for similar items in EconPapers)
Date: 2026-04-29
Note: View the original document on HAL open archive server: https://hal.science/hal-05695567v1
References: Add references at CitEc
Citations:

Published in Revue Française d'Economie et de Gestion , 2026, 7 (5), pp.223- 249

Downloads: (external link)
https://hal.science/hal-05695567v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05695567

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().