Studies on taxation and firm productivity in Sub-Saharan Africa (SSA).
dc.contributor.author | Kamasa, Kofi | |
dc.date.accessioned | 2025-05-13T10:41:32Z | |
dc.date.available | 2025-05-13T10:41:32Z | |
dc.date.issued | 2018-05 | |
dc.description | A Thesis Submitted In Partial Fulfilment Of The Requirements For The Award Of Doctor Of Philosophy In Economics. | |
dc.description.abstract | Even though governments in sub-Saharan Africa (SSA) seek to drive growth and development, they are hard pressed with funds. This is because their expenditures are always and mostly outweighing their revenues. Tax revenue is one major solution to their quest to finding enough funds. However, tax revenue generation is not only low in SSA but it is also beset with low compliance and large evasion. This study therefore sought to contribute to the literature and policy on tax in SSA by looking at how government can increase its tax revenue from three thematic areas. First, this thesis sought to assess the impact of non-pecuniary factors on tax compliance in sub-Saharan Africa (SSA). Using the Round 5 of the Afrobarometer Survey (2015) across 30 countries, the findings of the paper revealed that perceived tax knowledge limitation reduces the probability of tax compliance in SSA by 5%. Perceived non-compliance by others reduces compliance probability by 2%. Similarly, corruption of tax officials reduces the probability of being tax compliant in SSA by 2%. On the contrary, trust in tax department increase the probability of compliance by 5%, whiles fighting corruption improves compliance by 2%. With respect of fiscal exchange, handling of provision of health, education and road needs, tend to increase the probability of complying with tax laws and obligations in SSA by 2%, 3% and 2% respectively. As far as policy implication is concerned, governments in SSA must complement tax laws which are mainly based on deterrence factors (penalty rate, tax rate and probability of detection) to include non pecuniary factors. | |
dc.description.sponsorship | KNUST | |
dc.identifier.uri | https://ir.knust.edu.gh/handle/123456789/16856 | |
dc.language.iso | en | |
dc.publisher | KNUST | |
dc.title | Studies on taxation and firm productivity in Sub-Saharan Africa (SSA). | |
dc.type | Thesis |