Taxpayer behaviour and institutions in Sub-Saharan Africa
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Taxation is crucial for national governments to finance key public goods and services. But in developing countries, tax mobilization levels are quite low. This research analyses taxpayer behaviour in Sub-Saharan Africa as a result of weak institutions. Using the generalized structural equation modelling with Afrobarometer’s round 5 (2011/2013) survey data in 29 SSA countries, the results show that individuals’ attitudes towards paying tax are significantly dependent on the quality of institutions. More precisely, when the quality of institutions is perceived as good, individuals are more likely to pay taxes... (download) |
R. Nikiema
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