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An analysis of the tax revenue components in sub-sahara Africa

Author

Listed:
  • Thuto D. Feger

    (University of Botswana, Botswana)

Abstract

Reforming the tax system in Sub-Sahara Africa (SSA) will require a closer look at the individual tax revenue components, not just tax revenues as a whole. The findings in this paper established that tax revenue determinants affect the individual tax revenue components in different ways. In this connection, we find that the tax structure in SSA is skewed towards indirect taxes because the existing structural, institutional and policy characteristics in these countries are not conducive for the collection of direct taxes. On the other hand, indirect taxes are less susceptible to these influences, hence can be collected with little effort.

Suggested Citation

  • Thuto D. Feger, 2014. "An analysis of the tax revenue components in sub-sahara Africa," Journal of Developing Areas, Tennessee State University, College of Business, vol. 48(4), pages 363-379, October-D.
    • Handle: RePEc:jda:journl:vol.48:year:2014:issue4:pp:363-379
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    Citations

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    Cited by:

    1. Lien, Nguyen Phuong, 2015. "The impact of institutional quality on tax revenue in developing countries," Asian Journal of Empirical Research, Asian Economic and Social Society, vol. 5(10), pages 181-195, October.
    2. Hlongwane, Nyiko Worship & Daw, Olebogeng David & Sithole, Mixo Sweetness, 2022. "Determinants of taxation in South Africa: an econometric approach," MPRA Paper 114962, University Library of Munich, Germany, revised 12 Aug 2022.
    3. Arvin, Mak B. & Pradhan, Rudra P. & Nair, Mahendhiran S., 2021. "Are there links between institutional quality, government expenditure, tax revenue and economic growth? Evidence from low-income and lower middle-income countries," Economic Analysis and Policy, Elsevier, vol. 70(C), pages 468-489.

    More about this item

    Keywords

    Sub-Sahara Africa; Tax Revenue; Indirect Taxes; Direct Taxes.;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
    • O55 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Africa

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