How does petty corruption affect tax morale in Sub-Saharan Africa?

Jahnke, Björn; Weisser, Reinhard A.

doi:10.1016/j.ejpoleco.2018.09.003

Cited by 44 publications

(34 citation statements)

References 17 publications

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“…For those that do not pay income tax, there is a clear association between the frequency of bribes and low tax morale. Both of these findings are consistent with literature from other countries (Aiko and Logan, 2014;Jahnke & Weisser, 2019;Torgler et al, 2008). Our results are also consistent with the literature on the experience of taxation in Nigeria which suggests that it is a far from a transparent or fair process (Meagher, 2016).…”

Section: Attitudes and Beliefs Associated With Tax Morale In Nigeriasupporting

confidence: 93%

Building a Social Contract? Understanding Tax Morale in Nigeria

McCulloch

Moerenhout

Yang

2020

The Journal of Development Studies

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An important part of every country's development process is the building of a social contract in which citizens pay tax and, in turn, receive public goods and services. Evidence suggests that this is associated with the establishment of a norm of tax payment and a belief that non-payment is wrong. We exploit a new, nationally representative, dataset to explore which factors are associated with higher tax morale in Nigeria. We find that a perception of higher penalties and greater difficulty avoiding taxes are both associated with higher tax morale. Tax morale is also higher the more people believe that other Nigerians pay taxes, the less frequently they have to pay bribes and the greater the trust they have in tax officials. However, we also find that Nigerians who believe that tax officials discriminate in their treatment of different ethnic, religious and gender groups have higher, not lower, tax morale. And we find no relationship between service delivery and measures of tax morale based on the respondent's own behaviour, in contrast to the positive association found in the literature using broader measures of tax morale. This suggests that building a social contract based on taxation may be harder than previously thought.

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Section: Attitudes and Beliefs Associated With Tax Morale In Nigeriasupporting

confidence: 93%

Building a Social Contract? Understanding Tax Morale in Nigeria

McCulloch

Moerenhout

Yang

2020

The Journal of Development Studies

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“…Similarly, prevalent corruption increases the expectations of bribe offers and significantly harms tax morality and increases tax evasion (Jahnke & Weisser, 2018;Torgler, 2006). Views of businesses on the prevalence of tax related bribery (very common = 4, common = 3, some occurrences = 2, no occurrences = 1) were used to assess the impact of corruption on tax morality.…”

Section: Determinants Of Tax Moralitymentioning

confidence: 99%

Morality of informality: Tax morale in the Serbian business sector: An empirical investigation

Radulović¹

2019

Industrija

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The paper examines the attitudes and perceptions of Serbian businesses regarding justifiability of tax evasion and assess factors that make tax evasion morally acceptable. Using survey of 1,049 businesses in Serbia, the paper finds strong evidence that the negative evaluation of the tax authorities is associated with lower tax morality. Both the ordered logit model (OLM) and the partial proportional odds model (PPOM) as a desirable alternative to OLM were used in the analysis. The perception of the risk of being caught and the overall tolerance of tax evasion are also associated with lower tax morality of businesses (business owners and managers). Results suggest that in the next period it would be important for the Serbian tax authorities to improve how businesses perceive their activities and significantly improve their perception and relationship with business taxpayers.

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“…Corruption is not only a national, but also an international problem that has eclipsed almost all countries. Anti-corruption issues are also highlighted in foreign publications (Dasgupta, 2019;Hellmann, 2019;Jahnke & Weisser, 2019;Kolstad & Wiig, 2016;Li, Tang, & Huhe, 2016;Mocetti & Orlando, 2019;Reynolds, 2019).…”

Section: Introductionmentioning

confidence: 99%

Anti-Corruption At Enterprises In Russia

Khasnutdinov¹,

Зиньков²

2020

European Proceedings of Social and Behavioural Sciences

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The article is developed to certain aspects of combating corruption offenses committed in enterprises, organizations and corporations. Corporate corruption is one of many manifestations of corruption and is particularly detrimental to the country's economy, therefore, anti-corruption activities in enterprises should be considered as one of the main and priority areas of the anti-corruption policy of the Russian state. The paper reveals certain aspects of combating corruption in enterprises -the fight against corruption and its prevention. The fight against corruption in enterprises involves the activities of law enforcement agencies and other entities in identifying, preventing, suppressing, disclosing and investigating corruption offenses by both criminal and administrative means. The authors analyze the statistics of corruption crimes and offenses in Russia, judicial and prosecutorial practice. Prevention of corruption is a priority in anticorruption activities in enterprises, in which frameworks there are measures to warn about corruption, including to reveal and subsequently to eliminate the causes of corporate corruption. An important role in warning is given to enterprises and organizations themselves, which, in according to the law, must create conditions and take measures to prevent corruption. On the one hand, the Prosecutor's office constantly checks how well and effectively organizations carry out the requirements of the law on measures warning corruption, and on the other hand, conducts educational and promotional activities of anti-corruption orientation. It is concluded that anti-corruption activities in enterprises should be continuous and systemic.

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How does petty corruption affect tax morale in Sub-Saharan Africa?

Cited by 44 publications

References 17 publications

Building a Social Contract? Understanding Tax Morale in Nigeria

Building a Social Contract? Understanding Tax Morale in Nigeria

Morality of informality: Tax morale in the Serbian business sector: An empirical investigation

Anti-Corruption At Enterprises In Russia

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