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Quality of governance and tax revenue generation in West Africa: a political process theory perspective / Fatimoh Mohammed and Soliha Sanusi

This article examined governance quality indicators such as control of corruption, political stability, voice and accountability and GDP per capita growth on tax revenue generation. This study conducted a panel analysis on all the variables from 15 West African countries between 2009 -2018. The pull...

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Main Authors: Mohammed, Fatimoh, Sanusi, Soliha
Format: Article
Language:English
Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2020
Subjects:
Tax accounting
Online Access:https://ir.uitm.edu.my/id/eprint/31047/1/31047.pdf
https://ir.uitm.edu.my/id/eprint/31047/
https://mar.uitm.edu.my/
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spelling my.uitm.ir.310472022-06-15T03:51:24Z https://ir.uitm.edu.my/id/eprint/31047/ Quality of governance and tax revenue generation in West Africa: a political process theory perspective / Fatimoh Mohammed and Soliha Sanusi Mohammed, Fatimoh Sanusi, Soliha Tax accounting This article examined governance quality indicators such as control of corruption, political stability, voice and accountability and GDP per capita growth on tax revenue generation. This study conducted a panel analysis on all the variables from 15 West African countries between 2009 -2018. The pull result indicated significant and positive relationship with control of corruption, political stability and tax revenue generation. Regulatory quality typified a negative and insignificant relationship; depicting the weak nature of regulatory structures towards revenue mobilization in the West African region. This study suggests digitalization of the tax system, formidable regional economic integration against illicit outflows and improvement of governance culture in order to drive tax compliance and revenue mobilization. Future research should consider the relationship between tax revenue generation and variables such as tax payers’ confidence and tax system digitalization. Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2020-04 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/31047/1/31047.pdf Quality of governance and tax revenue generation in West Africa: a political process theory perspective / Fatimoh Mohammed and Soliha Sanusi. (2020) Management & Accounting Review (MAR), 19 (1): 8. pp. 213-232. ISSN 2550-1895 https://mar.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Tax accounting
spellingShingle Tax accounting
Mohammed, Fatimoh
Sanusi, Soliha
Quality of governance and tax revenue generation in West Africa: a political process theory perspective / Fatimoh Mohammed and Soliha Sanusi
description This article examined governance quality indicators such as control of corruption, political stability, voice and accountability and GDP per capita growth on tax revenue generation. This study conducted a panel analysis on all the variables from 15 West African countries between 2009 -2018. The pull result indicated significant and positive relationship with control of corruption, political stability and tax revenue generation. Regulatory quality typified a negative and insignificant relationship; depicting the weak nature of regulatory structures towards revenue mobilization in the West African region. This study suggests digitalization of the tax system, formidable regional economic integration against illicit outflows and improvement of governance culture in order to drive tax compliance and revenue mobilization. Future research should consider the relationship between tax revenue generation and variables such as tax payers’ confidence and tax system digitalization.
format Article
author Mohammed, Fatimoh
Sanusi, Soliha
author_facet Mohammed, Fatimoh
Sanusi, Soliha
author_sort Mohammed, Fatimoh
title Quality of governance and tax revenue generation in West Africa: a political process theory perspective / Fatimoh Mohammed and Soliha Sanusi
title_short Quality of governance and tax revenue generation in West Africa: a political process theory perspective / Fatimoh Mohammed and Soliha Sanusi
title_full Quality of governance and tax revenue generation in West Africa: a political process theory perspective / Fatimoh Mohammed and Soliha Sanusi
title_fullStr Quality of governance and tax revenue generation in West Africa: a political process theory perspective / Fatimoh Mohammed and Soliha Sanusi
title_full_unstemmed Quality of governance and tax revenue generation in West Africa: a political process theory perspective / Fatimoh Mohammed and Soliha Sanusi
title_sort quality of governance and tax revenue generation in west africa: a political process theory perspective / fatimoh mohammed and soliha sanusi
publisher Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam
publishDate 2020
url https://ir.uitm.edu.my/id/eprint/31047/1/31047.pdf
https://ir.uitm.edu.my/id/eprint/31047/
https://mar.uitm.edu.my/
_version_ 1736837222276005888
score 13.211869

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