Published on September 24, 2025 – Updated on September 24, 2025
Location
Pôle Tertiaire - Site La Rotonde - 26 avenue Léon Blum - 63000 Clermont-Ferrand
Room 212 

Research seminar. Institutions for Promoting Tax Compliance in Sub-Saharan Africa.

Romain Houssa
University of Namur

Coauthors : Roukiatou Nikiema and Pam Zahonogo.

Abstract

This paper examines the role of institutional factors in shaping taxpayer behaviour, using survey data from 40,000 individuals across 29 Sub-Saharan Africa countries in 2011 and 2016. The results show that individuals are more likely to comply with tax obligations when they perceive greater difficulties in evading taxes, have confidence in the tax administration, and view it as less corrupt. Compliance is also higher when respondents perceive high-quality public goods and do not perceive ethnic discrimination in government policies.