TAX REVENUE AND INFRASTRUCTURE EXPECTATION GAP IN SELECTED SUB-SAHARAN AFRICAN COUNTRIES

Daniel- Adebayo Olugbenga, Akintoye Ishola Rufus, Adegbie Folajimi Festus and Ajayi-Owoeye Ayooluwa Olotu
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Daniel- Adebayo Olugbenga: Department of Accounting
Akintoye Ishola Rufus: Department of Accounting
Adegbie Folajimi Festus: Department of Accounting
Ajayi-Owoeye Ayooluwa Olotu: Department of Accounting

Journal of Taxation and Economic Development, 2022, vol. 21, issue 1, 1-19

Abstract: The adequate provision of infrastructure is seen as an agent of growth in countries all over the world. However, Sub-Saharan African countries are struggling with great developmental challenges attributable to infrastructural deficiencies. The study found that tax revenue jointly had significant effect on the total infrastructural expectation gap in Sub-Sahara Africa (Adj.R’ = 0.51, W (4, 263) = 63.01, p

Keywords: Infrastructural Expectation Gap; Public Infrastructure; Tax Revenue. (search for similar items in EconPapers)
Date: 2022
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