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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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    Cited by:

    1. Richard Agbanyo & Godwin Musah & James Ntiamoah Doku & Joseph Quarshie & Nyuregbee Yahbewobr Dery, 2024. "Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana," Journal of International Development, John Wiley & Sons, Ltd., vol. 36(4), pages 2063-2095, May.
    2. Abdul Malik Iddrisu, 2025. "On the Relationship Between Corruption Perception and Tax Morale: Does Natural Resource Abundance Matter?," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 67(3), pages 453-491, September.
    3. Bonga-Bonga, Lumengo & Kirsten, Frederich, 2024. "Corruption and ethnicity on the African continent: the mediating role of institutions," MPRA Paper 121373, University Library of Munich, Germany.
    4. Welde, Andualem Assefa, 2025. "Corruption, Tax Burden, and Demand for Redistribution in African Countries," EconStor Preprints 320555, ZBW - Leibniz Information Centre for Economics.

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    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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