IDEAS home Printed from https://ideas.repec.org/a/jda/journl/vol.48year2014issue4pp363-379.html
   My bibliography  Save this article

An analysis of the tax revenue components in sub-sahara Africa

Author

Listed:
  • Thuto D. Feger

    (University of Botswana, Botswana)

Abstract

Reforming the tax system in Sub-Sahara Africa (SSA) will require a closer look at the individual tax revenue components, not just tax revenues as a whole. The findings in this paper established that tax revenue determinants affect the individual tax revenue components in different ways. In this connection, we find that the tax structure in SSA is skewed towards indirect taxes because the existing structural, institutional and policy characteristics in these countries are not conducive for the collection of direct taxes. On the other hand, indirect taxes are less susceptible to these influences, hence can be collected with little effort.

Suggested Citation

  • Thuto D. Feger, 2014. "An analysis of the tax revenue components in sub-sahara Africa," Journal of Developing Areas, Tennessee State University, College of Business, vol. 48(4), pages 363-379, October-D.
    • Handle: RePEc:jda:journl:vol.48:year:2014:issue4:pp:363-379
    as

    Download full text from publisher

    File URL: http://muse.jhu.edu/journals/journal_of_developing_areas/v048/48.4.feger.html
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lien, Nguyen Phuong, 2015. "The impact of institutional quality on tax revenue in developing countries," Asian Journal of Empirical Research, Asian Economic and Social Society, vol. 5(10), pages 181-195, October.
    2. 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.
    3. Mamadou Bah, 2024. "Tax revenue mobilization and institutional quality in sub‐Saharan Africa: An empirical investigation," African Development Review, African Development Bank, vol. 36(2), pages 201-221, June.
    4. Arvin, Mak B. & Pradhan, Rudra P. & Nair, Mahendhiran S., 2021. "Are there links between institutional quality, government expenditure, tax revenue and economic growth? Evidence from low-income and lower middle-income countries," Economic Analysis and Policy, Elsevier, vol. 70(C), pages 468-489.

    More about this item

    Keywords

    Sub-Sahara Africa; Tax Revenue; Indirect Taxes; Direct Taxes.;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
    • O55 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Africa

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jda:journl:vol.48:year:2014:issue4:pp:363-379. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Abu N.M. Wahid (email available below). General contact details of provider: https://edirc.repec.org/data/cbtnsus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.