Corruption Perception and Attitude Towards Taxation in Africa

Amadou Boly*, Maty Konte, Abebe Shimeles

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review

Abstract

This paper analyses the effect of the quality of governance (proxied by perceived corruption) on attitudes towards paying taxes, using the Afrobarometer surveys from thirty-six African countries over the period 2011-2015. Specifically, we find that perceived corruption in the president's office has a significant and negative effect on reported attitude towards taxation, even after controlling for individuals' experiences with bribe payments. Such a result indicates that improving perception about the quality of governance at the highest level of authority in a sovereign country can help promote more positive attitudes towards taxation, thereby resulting in higher tax revenues.
Original languageEnglish
Pages (from-to)I140-I157
Number of pages18
JournalJournal of African Economies
Volume30
Issue number1
DOIs
Publication statusPublished - 1 Nov 2021

Keywords

  • Africa
  • corruption
  • governance
  • taxation

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