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Exploring Factors Influencing Tax Compliance in Sub-Saharan Africa: A Review of Articles Using the PRISMA Approach

Author

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  • Desta Temotewos Tumoro
  • Hemal Pandya

Abstract

This study examines factors influencing tax compliance in Sub-Saharan Africa, where tax revenue remains low compared to developing and advanced economies, averaging a 13% tax-to-GDP ratio in 2022. Using the PRISMA approach, the study identifies key barriers, including corruption, tax complexity, and weak IT systems. This finding supports the economic deterrence theory, highlighting penalties, tax audits, and enforcement as deterrents to tax evasion. It also supports the Slippery Slope Framework, emphasizing trust in government, procedural justice, and balancing coercive-power with voluntary compliance. To improve compliance, governments should enhance transparency and accountability. This study contributes to tax compliance theories and policy development, offering insights into strengthening tax systems in the region.

Suggested Citation

  • Desta Temotewos Tumoro & Hemal Pandya, 2026. "Exploring Factors Influencing Tax Compliance in Sub-Saharan Africa: A Review of Articles Using the PRISMA Approach," International Journal of Public Administration, Taylor & Francis Journals, vol. 49(6), pages 412-424, April.
    • Handle: RePEc:taf:lpadxx:v:49:y:2026:i:6:p:412-424
    DOI: 10.1080/01900692.2025.2478983
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