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The impact of bureaucratic quality on tax revenue collection in democratic settings

Author

Listed:
  • Ebenezer Appiah

    (University of Electronic Science and Technology of China
    University of Electronic Science and Technology of China)

  • Na Song

    (University of Electronic Science and Technology of China)

  • Isaac Appiah-Otoo

    (Chengdu University of Technology)

  • Bright Nana Kwame Ahia

    (C.K. Tedam University of Technology and Applied Sciences)

  • Koffi Dumor

    (University of Electronic Science and Technology of China)

  • Moumbark Toure

    (Southwestern University of Finance and Economics)

  • Yawovi M. A. Koudalo

    (Southwestern University of Finance and Economics)

Abstract

This study investigated the effect of bureaucratic quality on tax revenue mobilization in Africa while also examining the moderating effect of democracy and corruption in this relationship. Employing the fixed effects technique and panel data for 25 African countries from 1996 to 2021, we found a significant positive association between bureaucratic quality and tax revenue. We also found that democracy significantly raises tax revenue while corruption impedes tax revenue. Furthermore, bureaucratic quality and democracy are complementary drivers of tax revenue, while corruption and bureaucratic quality are substitutes in reducing tax revenue in Africa. The study provided policy implications for African nations seeking to diversify revenue sources and improve bureaucratic quality.

Suggested Citation

  • Ebenezer Appiah & Na Song & Isaac Appiah-Otoo & Bright Nana Kwame Ahia & Koffi Dumor & Moumbark Toure & Yawovi M. A. Koudalo, 2025. "The impact of bureaucratic quality on tax revenue collection in democratic settings," Palgrave Communications, Palgrave Macmillan, vol. 12(1), pages 1-11, December.
    • Handle: RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05620-2
    DOI: 10.1057/s41599-025-05620-2
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