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Peoples' views of taxation in Africa: A review of research on determinants of tax compliance

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  • Odd-Helge Fjeldstad
  • Collette Schulz-Herzenberg
  • Ingrid Hoem Sjursen
Abstract
What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches and key findings of available empirical literature on taxpayer behaviour in Africa. Understanding how citizens perceive and experience taxation may provide an essential diagnostic of the political realities for tax reform. Attempts to broaden the tax base require insights into how citizens experience and perceive the tax system, whether people perceive they are paying taxes or not, what they eventually pay, their views on tax administration and enforcement, and whether and how their tax behaviour is correlated with how they perceive the state. Attitude and perception surveys of current and potential taxpayers may also help to identify perceived weaknesses of the tax system, and enable tax authorities to focus attention efficiently on high-risk categories of taxpayers.

Suggested Citation

  • Odd-Helge Fjeldstad & Collette Schulz-Herzenberg & Ingrid Hoem Sjursen, 2012. "Peoples' views of taxation in Africa: A review of research on determinants of tax compliance," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
    • Handle: RePEc:chm:wpaper:wp2012-7
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    References listed on IDEAS

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    Cited by:

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    2. Olsson, Ola & Baaz, Maria Eriksson & Martinsson, Peter, 2020. "Fiscal capacity in “post”-conflict states: Evidence from trade on Congo river," Journal of Development Economics, Elsevier, vol. 146(C).
    3. Oluwafadekemi S. Areo & Obindah Gershon & Evans Osabuohien, 2020. "Improved Public Services and Tax Compliance of Small and Medium Scale Enterprises in Nigeria: A Generalised Ordered Logistic Regression," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(7), pages 833-860, July.
    4. repec:idq:ictduk:13726 is not listed on IDEAS
    5. Rasmus Broms, 2015. "Putting Up or Shutting Up: On the Individual-Level Relationship between Taxpaying and Political Interest in a Developmental Context," Journal of Development Studies, Taylor & Francis Journals, vol. 51(1), pages 93-109, January.
    6. Ali, Merima & Fjeldstad, Odd-Helge & Sjursen, Ingrid Hoem, 2014. "To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa," World Development, Elsevier, vol. 64(C), pages 828-842.
    7. repec:idq:ictduk:8967 is not listed on IDEAS
    8. Santoro, Fabrizio, 2021. "To file or not to file? Another dimension of tax compliance - the Eswatini Taxpayers’ survey," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 95(C).
    9. Roukiatou Nikiema & Pam Zahonogo, 2017. "Taxpayer behaviour and institutions in Sub-Saharan Africa," BeFinD Working Papers 0119, University of Namur, Department of Economics.
    10. Jahnke, Bjoern, 2015. "How does petty corruption affect tax morale in sub-Saharan Africa? An empirical analysis," Hannover Economic Papers (HEP) dp-564, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    11. Hlongwane, Nyiko Worship & Daw, Olebogeng David & Sithole, Mixo Sweetness, 2022. "Determinants of taxation in South Africa: an econometric approach," MPRA Paper 114962, University Library of Munich, Germany, revised 12 Aug 2022.
    12. Bolt, Jutta & Gardner, Leigh, 2018. "Tax Compliance under Indirect Rule in British Africa," African Economic History Working Paper 40/2018, African Economic History Network.
    13. Giulia Mascagni, 2018. "From The Lab To The Field: A Review Of Tax Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
    14. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : A Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).

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    Keywords

    Taxation; Tax behaviour; Compliance; Evasion; Fiscal exchange; Surveys;
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