The impact of bureaucratic quality on tax revenue collection in democratic settings
Abstract This study investigated the effect of bureaucratic quality on tax revenue mobilization in Africa while also examining the moderating effect of democracy and corruption in this relationship. Employing the fixed effects technique and panel data for 25 African countries from 1996 to 2021, we f...
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| Format: | Article |
| Language: | English |
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Springer Nature
2025-08-01
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| Series: | Humanities & Social Sciences Communications |
| Online Access: | https://doi.org/10.1057/s41599-025-05620-2 |
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| _version_ | 1849237573599232000 |
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| author | Ebenezer Appiah Na Song Isaac Appiah-Otoo Bright Nana Kwame Ahia Koffi Dumor Moumbark Toure Yawovi M. A. Koudalo |
| author_facet | Ebenezer Appiah Na Song Isaac Appiah-Otoo Bright Nana Kwame Ahia Koffi Dumor Moumbark Toure Yawovi M. A. Koudalo |
| author_sort | Ebenezer Appiah |
| collection | DOAJ |
| description | Abstract This study investigated the effect of bureaucratic quality on tax revenue mobilization in Africa while also examining the moderating effect of democracy and corruption in this relationship. Employing the fixed effects technique and panel data for 25 African countries from 1996 to 2021, we found a significant positive association between bureaucratic quality and tax revenue. We also found that democracy significantly raises tax revenue while corruption impedes tax revenue. Furthermore, bureaucratic quality and democracy are complementary drivers of tax revenue, while corruption and bureaucratic quality are substitutes in reducing tax revenue in Africa. The study provided policy implications for African nations seeking to diversify revenue sources and improve bureaucratic quality. |
| format | Article |
| id | doaj-art-e0d1abfa0e8c45d9a22816a80caaf694 |
| institution | Kabale University |
| issn | 2662-9992 |
| language | English |
| publishDate | 2025-08-01 |
| publisher | Springer Nature |
| record_format | Article |
| series | Humanities & Social Sciences Communications |
| spelling | doaj-art-e0d1abfa0e8c45d9a22816a80caaf6942025-08-20T04:01:56ZengSpringer NatureHumanities & Social Sciences Communications2662-99922025-08-0112111110.1057/s41599-025-05620-2The impact of bureaucratic quality on tax revenue collection in democratic settingsEbenezer Appiah0Na Song1Isaac Appiah-Otoo2Bright Nana Kwame Ahia3Koffi Dumor4Moumbark Toure5Yawovi M. A. Koudalo6School of Management and Economics, University of Electronic Science and Technology of ChinaSchool of Management and Economics, University of Electronic Science and Technology of ChinaBusiness Administration, College of Management Science, Chengdu University of TechnologyC.K. Tedam University of Technology and Applied SciencesSchool of Public Affairs and Administration, University of Electronic Science and Technology of ChinaResearch Institute of Economics and Management, Southwestern University of Finance and EconomicsResearch Institute of Economics and Management, Southwestern University of Finance and EconomicsAbstract This study investigated the effect of bureaucratic quality on tax revenue mobilization in Africa while also examining the moderating effect of democracy and corruption in this relationship. Employing the fixed effects technique and panel data for 25 African countries from 1996 to 2021, we found a significant positive association between bureaucratic quality and tax revenue. We also found that democracy significantly raises tax revenue while corruption impedes tax revenue. Furthermore, bureaucratic quality and democracy are complementary drivers of tax revenue, while corruption and bureaucratic quality are substitutes in reducing tax revenue in Africa. The study provided policy implications for African nations seeking to diversify revenue sources and improve bureaucratic quality.https://doi.org/10.1057/s41599-025-05620-2 |
| spellingShingle | Ebenezer Appiah Na Song Isaac Appiah-Otoo Bright Nana Kwame Ahia Koffi Dumor Moumbark Toure Yawovi M. A. Koudalo The impact of bureaucratic quality on tax revenue collection in democratic settings Humanities & Social Sciences Communications |
| title | The impact of bureaucratic quality on tax revenue collection in democratic settings |
| title_full | The impact of bureaucratic quality on tax revenue collection in democratic settings |
| title_fullStr | The impact of bureaucratic quality on tax revenue collection in democratic settings |
| title_full_unstemmed | The impact of bureaucratic quality on tax revenue collection in democratic settings |
| title_short | The impact of bureaucratic quality on tax revenue collection in democratic settings |
| title_sort | impact of bureaucratic quality on tax revenue collection in democratic settings |
| url | https://doi.org/10.1057/s41599-025-05620-2 |
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