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Political alignment and tax audits: Evidence from South African firms

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  • Fadzayi Chingwere
  • Aimable Nsabimana
  • Kunal Sen

Abstract

How does political alignment with the ruling party influence the audit outcomes of the firms? This paper investigates whether political alignment with the ruling party influences the intensity and outcomes of firm audits in South Africa. Using a regression discontinuity design based on close provincial election results from 2014, we examine how firms are treated in municipalities narrowly won versus narrowly lost by the African National Congress (ANC).

Suggested Citation

  • Fadzayi Chingwere & Aimable Nsabimana & Kunal Sen, 2025. "Political alignment and tax audits: Evidence from South African firms," WIDER Working Paper Series wp-2025-75, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2025-75
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2025-75-political-alignment-tax-audits.pdf
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    References listed on IDEAS

    as
    1. Roger Southall, 2004. "The ANC & black capitalism in South Africa," Review of African Political Economy, Taylor & Francis Journals, vol. 31(100), pages 313-328, June.
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