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Determinants of tax compliance in the informal sector: an econometric analysis of the case of motorcycle taxis in Kindia (Guinea)
[Déterminants du consentement fiscal dans le secteur informel : une analyse économétrique du cas des taxis-motos à Kindia (Guinée)]

Author

Listed:
  • Mohamed Kourouma

    (Université de Kindia)

  • Assaendi Fahad

    (Université de Kindia)

Abstract

Kindia, in the Republic of Guinea, is a cosmopolitan city where agricultural and commercial activities are very varied and developed. Several modes of transportation are used to meet the multiple mobility needs. Motorcycle taxis remain the most used (they account for about 70% of urban mobility). The present study focused on a statistical survey of 143 motorcycle taxi drivers and aimed to objectively analyze the factors that significantly influence the payment of the municipal tax by motorcycle taxi drivers. A quantitative approach using the binary logistic model was adopted to analyze the variables that have a significant impact on the payment of the municipal tax. The dependent variable was the consent to pay the municipal tax. The results obtained show, indeed, that the variables 'driver's age,' 'daily income,' 'seniority,' and 'census' have a significant and positive impact on the payment of the municipal tax by drivers.

Suggested Citation

  • Mohamed Kourouma & Assaendi Fahad, 2026. "Determinants of tax compliance in the informal sector: an econometric analysis of the case of motorcycle taxis in Kindia (Guinea) [Déterminants du consentement fiscal dans le secteur informel : une analyse économétrique du cas des taxis-motos à Ki," Post-Print hal-05695567, HAL.
    • Handle: RePEc:hal:journl:hal-05695567
    Note: View the original document on HAL open archive server: https://hal.science/hal-05695567v1
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