Corruption, Governance and Tax Revenue Performance in Sub-Saharan Africa

Mohammed Yaru and Ajibola Simbiat Raji

African Journal of Economic Review, 2021, vol. 10, issue 01

Abstract: Many developing countries, particularly those in Sub-Saharan Africa (SSA), are facing the problem of low tax revenue, and institutional challenges such as a high level of corruption. This paper examines the impact of corruption and five other indicators of governance on tax revenue performance in Sub-Saharan African countries. A dynamic panel data modelling approach is used as against the static approach used by most of the earlier studies. The findings show that out of the governance indicators considered, only corruption has a significant impact on tax revenue performance, while the effects of the other indicators (political stability and absence of violence, rule of law, government effectiveness, regulatory quality and voice accountability) are not statistically significant.

Keywords: International; Development (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ags:afjecr:320576

DOI: 10.22004/ag.econ.320576

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