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Tax Compliance in Sub-Saharan Africa: How Important are Non-Pecuniary Factors?

Author

Listed:
  • Kamasa, Kofi
  • Adu, George
  • Oteng-Abayie, Eric Fosu

Abstract

This paper assesses the importance of non-pecuniary factors on tax compliance in Sub-Saharan Africa (SSA). In addition, the paper examines how legal origins affect tax compliance factors. Using the Round 5 of the Afrobarometer survey data across 29 countries, the findings revealed that non-pecuniary factors in the form of tax knowledge limitation; non-compliance by others; and corruption of tax officials are associated with reductions in the probability of tax compliance in SSA. On the contrary, factors such as trust in tax department; handling the provision of health, education and road needs, tend to be associated with increase the probability of complying with tax laws and obligations in SSA. In terms of legal origins, institutions and fiscal exchange have bigger association with compliance for common law countries (British origin) and civil law countries (French origin) respectively.

Suggested Citation

  • Kamasa, Kofi & Adu, George & Oteng-Abayie, Eric Fosu, 2019. "Tax Compliance in Sub-Saharan Africa: How Important are Non-Pecuniary Factors?," African Journal of Economic Review, African Journal of Economic Review, vol. 7(1), January.
    • Handle: RePEc:ags:afjecr:285004
    DOI: 10.22004/ag.econ.285004
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    Cited by:

    1. Adamu Jibir & Musa Abdu & Tasiu Muhammad, 2020. "Analysis of Tax Compliance in Sub-Saharan Africa: Evidence from Firm-Level Study," Econometric Research in Finance, SGH Warsaw School of Economics, Collegium of Economic Analysis, vol. 5(2), pages 119-142, December.
    2. Oluwafadekemi S. Areo & Obindah Gershon & Evans Osabuohien, 2020. "Improved Public Services and Tax Compliance of Small and Medium Scale Enterprises in Nigeria: A Generalised Ordered Logistic Regression," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(7), pages 833-860, July.

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