• norsk
    • English
  • English 
    • norsk
    • English
  • Login
View Item 
  •   Home
  • Chr. Michelsens Institutt
  • Publications
  • View Item
  •   Home
  • Chr. Michelsens Institutt
  • Publications
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa

Ali, Merima
Research report
Thumbnail
View/Open
Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa (1.295Mb)
URI
http://hdl.handle.net/11250/2580061
Date
2018-01-01
Metadata
Show full item record
Collections
  • Publications [1574]
Original version
ICTD  
Abstract
This paper examines the effect of regulatory burdens related to tax administration on firms' compliance costs in Africa. Using cross-country firm-level data, the results show that regulatory burdens related to tax administration significantly increase firms' compliance costs compared to burdens related to other kinds of government regulations. The results further show that firms' relationships with tax officials affect their compliance costs. While firms that are frequently inspected by tax officials have higher compliance costs, firms that are requested to pay bribes by tax officials, on the other hand, have lower compliance costs. These results, which remain robust after accounting for other firm-, sector- and country-specific factors, highlight that regulatory burdens related to taxation play a bigger role in

increasing overall compliance costs in Africa than other forms of regulatory burdens, and that firms may look to informal ways to reduce the burden by paying bribes to tax officials.
Publisher
ICTD

Contact Us | Send Feedback

Privacy policy
DSpace software copyright © 2002-2019  DuraSpace

Service from  Unit
 

 

Browse

ArchiveCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsDocument TypesJournalsThis CollectionBy Issue DateAuthorsTitlesSubjectsDocument TypesJournals

My Account

Login

Statistics

View Usage Statistics

Contact Us | Send Feedback

Privacy policy
DSpace software copyright © 2002-2019  DuraSpace

Service from  Unit