Publié le 24 septembre 2025 – Mis à jour le 24 septembre 2025
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Séminaire recherche. Institutions for Promoting Tax Compliance in Sub-Saharan Africa.

Romain Houssa
Université de Namur

Coauteurs·trices : Roukiatou Nikiema and Pam Zahonogo.

Résumé

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.