James O. Alabede, A. T. Onanuga


Tax revenue mobilization has remained one of the greatest challenges confronting governments of most countries in the Sub-Saharan Africa. Empirical evidence suggests that the level of tax revenue has been declining in the region, while financing gap becomes wider. In understanding this phenomenon, earlier studies on taxation focused on supply factors without much consideration for the demand factors in explaining low tax generation. On this ground, this study extended the conventional tax model to incorporate public governance factors in terms of control of corruption, democracy and accountability as well as rule of law to investigate the impact of these factors on tax revenue in the Sub-Saharan Africa. The study covers 42 Sub-Saharan Africa countries, for the period 2002 to 2015 and data were obtained from World Bank database. Based on the Feasible Generalised Least Square approach, the study found that the control of corruption, rule of law, as well as democracy and accountability have positive significant relationship with tax revenue level in SSA. The study concluded that public governance factors are also important in determining tax revenue in SSA and we recommended that governance factor should be given desirable attention by the policy makers if tax revenue collection is to be enhanced in Africa


Accountability, Control of Corruption, Democracy, Rule of Law, Tax Revenue

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International Journal of Management Science Research ISSN ISSN 2536 – 605X(Print)

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