Taxation and accountability in sub-Saharan Africa

Roel Dom, Oliver Morrissey and Abrams M.E. Tagem

No wp-2023-115, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

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.

Keywords: Tax revenue; Accountability; Sub-Saharan Africa (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-afr, nep-dev and nep-ger
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Working Paper: Taxation and Accountability in sub-Saharan Africa (2023)
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