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How does petty corruption affect tax morale in sub-Saharan Africa? An empirical analysis

Björn Jahnke

No 8, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Revenues from taxation gain importance to finance economic development in sub-Saharan Africa. Extortion of bribes by public officials can provide one obstacle for tax compliance. This paper uses micro-level data from the Afrobarometer to analyse how petty corruption erodes tax morale. A mediation analysis shows that petty corruption directly reduces tax morale but also diminishes trust in the tax department and hence indirectly affects tax morale. The effect on tax morale is more severe in countries and regions where fewer people are affected by petty corruption and becomes insignificant if extortion of bribes is particularly prevalent.

Keywords: corruption; tax morale; economic development; mediation analysis; regional disaggregation (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-afr, nep-iue and nep-pbe
Date: 2017
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