Corruption Perception and Attitude Towards Taxation in Africa

To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa

Amadou Boly, Maty Konte and Abebe Abebe

Journal of African Economies, 2021, vol. 30, issue Supplement_1, i140-i157

Abstract: This paper analyses the effect of the quality of governance (proxied by perceived corruption) on attitudes towards paying taxes, using the Afrobarometer surveys from thirty-six African countries over the period 2011–2015. Specifically, we find that perceived corruption in the president’s office has a significant and negative effect on reported attitude towards taxation, even after controlling for individuals’ experiences with bribe payments. Such a result indicates that improving perception about the quality of governance at the highest level of authority in a sovereign country can help promote more positive attitudes towards taxation, thereby resulting in higher tax revenues.

Keywords: corruption; taxation; governance; Africa; JEL classification: D73; H71; O55 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://hdl.handle.net/10.1093/jae/ejab024 (application/pdf)
Access to full text is restricted to subscribers.

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:oup:jafrec:v:30:y:2021:i:supplement_1:p:i140-i157.

Ordering information: This journal article can be ordered from
https://academic.oup.com/journals

Access Statistics for this article

Journal of African Economies is currently edited by Francis Teal

More articles in Journal of African Economies from Centre for the Study of African Economies Oxford University Press, Great Clarendon Street, Oxford OX2 6DP, UK. Contact information at EDIRC.
Bibliographic data for series maintained by Oxford University Press ().