Tax Compliance in Sub-Saharan Africa: How Important are Non-Pecuniary Factors?

Kofi Kamasa, George Adu and Eric Oteng-Abayie

African Journal of Economic Review, 2019, vol. 07, issue 01

Abstract: This paper assesses the importance of non-pecuniary factors on tax compliance in Sub-Saharan Africa (SSA). In addition, the paper examines how legal origins affect tax compliance factors. Using the Round 5 of the Afrobarometer survey data across 29 countries, the findings revealed that non-pecuniary factors in the form of tax knowledge limitation; non-compliance by others; and corruption of tax officials are associated with reductions in the probability of tax compliance in SSA. On the contrary, factors such as trust in tax department; handling the provision of health, education and road needs, tend to be associated with increase the probability of complying with tax laws and obligations in SSA. In terms of legal origins, institutions and fiscal exchange have bigger association with compliance for common law countries (British origin) and civil law countries (French origin) respectively.

Keywords: Financial Economics; International Development (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://ageconsearch.umn.edu/record/285004/files/182555-465052-1-SM.pdf (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:ags:afjecr:285004

DOI: 10.22004/ag.econ.285004

Access Statistics for this article

More articles in African Journal of Economic Review from African Journal of Economic Review
Bibliographic data for series maintained by AgEcon Search ().