Political alignment and tax audits: Evidence from South African firms

Fadzayi Chingwere, Aimable Nsabimana and Kunal Sen

No wp-2025-75, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: How does political alignment with the ruling party influence the audit outcomes of the firms? This paper investigates whether political alignment with the ruling party influences the intensity and outcomes of firm audits in South Africa. Using a regression discontinuity design based on close provincial election results from 2014, we examine how firms are treated in municipalities narrowly won versus narrowly lost by the African National Congress (ANC).

Keywords: Elections; Audits; Firms; Tax evasion; South Africa (search for similar items in EconPapers)
Date: 2025
New Economics Papers: this item is included in nep-acc, nep-bec, nep-iue, nep-pbe and nep-pol
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