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Taxation and accountability in sub-Saharan Africa

Author

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  • Roel Dom
  • Oliver Morrissey
  • Abrams M.E. Tagem

Abstract

Taxation can contribute to state-building through a tax bargain in which taxpayers are willing to increase compliance in return for improved government accountability. There is limited evidence for this in sub-Saharan Africa where it is argued that the fiscal state is weak, with low tax revenues and governments that are not accountable. However, since the early 2000s, sub-Saharan African countries on average have increased tax/gross domestic product ratios significantly and there have also been increases in measures of accountability.

Suggested Citation

  • Roel Dom & Oliver Morrissey & Abrams M.E. Tagem, 2023. "Taxation and accountability in sub-Saharan Africa," WIDER Working Paper Series wp-2023-115, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2023-115
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    References listed on IDEAS

    as
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    Keywords

    Tax revenue; Accountability; Sub-Saharan Africa;
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