Governance Transparency of Tax Revenue Performance in West Africa

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dc.contributor.authorSalman, Ramat Titilayo
dc.contributor.authorSanni, Peter
dc.contributor.authorOlaniyi, Taiwo Abdulazeez
dc.contributor.authorYahaya, Khadijat Adenola
dc.date.accessioned2022-11-22T11:00:04Z
dc.date.available2022-11-22T11:00:04Z
dc.date.issued2022
dc.description.abstractThis paper summarizes the arguments and counterarguments within the scientific discussion on the issue of governance and taxation revenue performance. The main purpose of the research is to examine the influence of management on tax revenue performance in West African countries. Specifically, the study aimed to investigate the impact of regulatory quality (political stability) and (voice and accountability) on tax revenue performance in West African countries; and to assess the effect of governance efficiency (the rule of law and control of corruption) on the performance of tax generation of West African countries. Secondary data were sourced from Governance indicators which cover 2005 to 2017. Regression analysis was employed to test the research hypotheses: regulatory quality does not significantly influence tax revenue performance in West African countries; and government efficiency does significantly affect tax revenue in West African countries. Sixteen West African countries were purposively chosen because of governance issues such as political instability and government ineffectiveness. The paper presents the results of an empirical analysis, which showed that regulatory quality, political stability and absence of violence, and voice and accountability have insignificant impacts (p-value > 5% level of significance) on tax revenue performance. Moreover, government effectiveness, the rule of law and control of corruption have positive and significant impacts (pvalue < 5% level of significance) on tax revenue performance in West African countries. The study concludes that governance affects tax revenue performance in West African Countries; thus, the study recommends, among others that government should come up with realistic policies that will increase public and civil service qualityen_US
dc.identifier.issn2520-6311
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/7962
dc.language.isoenen_US
dc.publisherSumy State University, Ukraineen_US
dc.subjectGovernanceen_US
dc.subjectPerformanceen_US
dc.subjectTaxationen_US
dc.subjectWest Africaen_US
dc.titleGovernance Transparency of Tax Revenue Performance in West Africaen_US
dc.typeArticleen_US

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