Tax Compliance Attitudes in Africa: How Important Is Natural Resource Endowment?
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The effectiveness of Africa's tax systems may have been influenced by a number of variables that differ greatly from one country to another. Based on the effectiveness of tax administration and the endowment of natural resources, this study investigates the factors that influence tax compliance attitudes. The results highlighted the factors influencing one's likelihood to pay taxes or not using survey data from Afrobarometer. Although there is no discernible correlation in countries with poor tax efficiency, there is strong evidence for it in regions with high tax efficiency. The governance quality and natural resource rent have a complementary effect on tax compliance. Particularly, countries with low tax effectiveness might benefit from a focus on the factors that influence tax compliance, such as trust in the government. In the nations with high tax effectiveness, policy change on tax compliance also has a focus on reducing tax complexity, trust, and income.
Abstract
The effectiveness of Africa's tax systems may have been influenced by a number of variables that differ greatly from one country to another. Based on the effectiveness of tax administration and the endowment of natural resources, this study investigates the factors that influence tax compliance attitudes. The results highlighted the factors influencing one's likelihood to pay taxes or not using survey data from Afrobarometer. Although there is no discernible correlation in countries with poor tax efficiency, there is strong evidence for it in regions with high tax efficiency. The governance quality and natural resource rent have a complementary effect on tax compliance. Particularly, countries with low tax effectiveness might benefit from a focus on the factors that influence tax compliance, such as trust in the government. In the nations with high tax effectiveness, policy change on tax compliance also has a focus on reducing tax complexity, trust, and income.
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