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Institutions for Promoting Tax Compliance in Sub-Saharan Africa

Author

Listed:
  • Roukiatou Nikiema
  • Pam Zahonogo
  • Romain Houssa

Abstract

This paper examines the role of institutional factors in shaping taxpayer behaviour, using survey data from approximately 70,000 individuals across 29 Sub-Saharan African countries in 2011 and 2016. The results show that individuals are more likely to comply with tax obligations when they perceive greater difficulties in evading taxes, have confidence in the tax administration, and view it as less corrupt. Compliance is also higher when respondents perceive higher-quality public goods and services and do not perceive ethnic discrimination in government policies. We present heterogeneous analysis based on the natural resource abundance status of respondents' countries.

Suggested Citation

  • Roukiatou Nikiema & Pam Zahonogo & Romain Houssa, 2026. "Institutions for Promoting Tax Compliance in Sub-Saharan Africa," CESifo Working Paper Series 12621, CESifo.
    • Handle: RePEc:ces:ceswps:_12621
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    References listed on IDEAS

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    Keywords

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    JEL classification:

    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • O43 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Institutions and Growth

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