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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]

Author

Listed:
  • Amadou Boly
  • Maty Konte
  • Abebe Shimeles

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.

Suggested Citation

  • Amadou Boly & Maty Konte & Abebe Shimeles, 2021. "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]," Journal of African Economies, Centre for the Study of African Economies, vol. 30(Supplemen), pages 140-157.
    • Handle: RePEc:oup:jafrec:v:30:y:2021:i:supplement_1:p:i140-i157.
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    References listed on IDEAS

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    More about this item

    Keywords

    corruption; taxation; governance; Africa; JEL classification: D73; H71; O55;
    All these keywords.

    JEL classification:

    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • O55 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Africa

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