On the Relationship Between Corruption Perception and Tax Morale: Does Natural Resource Abundance Matter?

Abdul Malik Iddrisu ()
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Abdul Malik Iddrisu: Institute for Fiscal Studies (IFS)

Comparative Economic Studies, 2025, vol. 67, issue 3, No 1, 453-491

Abstract: Abstract Using data from the latest wave of the Afrobarometer surveys, we examine the heterogeneous effect of corruption perception on tax morale across resource-rich and -poor countries in Africa. We find that perceived levels of corruption among public officials reduce tax morale and the effect is heterogenous across resource-rich and poor countries in Africa. Specifically, the availability of natural resources (and their exploitation) in a country attenuates the tax morale-reducing effect of corruption perception in Africa. This implies that policies to deepen domestic revenue mobilisation must be context specific.

Keywords: Tax morale; Corruption; Natural resources; Africa (search for similar items in EconPapers)
JEL-codes: H00 H20 H26 (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1057/s41294-025-00256-2

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