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The COVID-19 pandemic showed that many developing countries could not respond effectively to crises due to their limited capacity to diversify their social protection responses. Social protection systems depend mainly on government tax revenue capacity. Raising domestic revenue still represents a priority for most sub-Saharan African countries, which continue to face high tax non-compliance. This research investigates whether there is a link between citizens' perceptions of governance and individual tax compliance in sub-Saharan Africa. We employ a logistic regression model and use Round 7 of the Afrobarometer, whichcontains information on Africans' views on democracy, governance, economic reform, civil society, and quality of life for 32 countries. Furthermore, in addition to a regression analysis, the study proposes a binary mediation analysis to investigate the direct and indirect effects of governance perception on individual tax compliance, with trust in institutions serving as a mediator. The main results suggest that perceptions of governance and attitudes towards tax compliance are positively associated, and their impact differs by country.
In 2019, an Independent Evaluation Group review on the growing use of social contracts terminology by the World Bank concluded that social contract diagnostics are useful analytical innovations with relevant operational implications, particularly in situations of transition and social unrest. But it also found that the World Bank had no formal, conceptual framework or shared understanding of social contracts, leading to uneven quality of use. This paper proposes a framework and quantitative measures to describe social contracts. First, the paper presents a literature review on social contract theory and its applications in development. Second, it proposes a conceptual framework based on three core aspects of social contracts: (i) the citizen-state bargain, (ii) social outcomes that form the contents of the social contract, and (iii) resilience of the social contract in terms of how citizens' expectations are being met. Third, an empirical measurement strategy is described to quantify these aspects through six dimensions and 14 subdimensions using available indicators from multiple sources. An empirical analysis then successfully tests some of the framework's predictions and finds indicative evidence for an operationally interesting result: that state capacity without civil capacity is often not sufficient to generate thicker and more inclusive social contracts, and that these better outcomes lead to less misalignment with expectations and to less social unrest. Fourth, the quantitative measures are used to present three comparative maps for the general characterization of social contracts at the cross-country level.
This report lays the foundations for the World Bank to fully integrate a social contract lens in its development policy toolkit in SSA. This report's contribution consists mostly of a conceptual and empirical framework, mapping knowledge gaps, and presenting examples for the application of a social contract lens in the region.
It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the connections between taxation and accountability in developing countries, providing both new evidence and an invaluable starting point for future research. Drawing on cross-country econometric evidence and detailed case studies from Ghana, Kenya and Ethiopia, Wilson Prichard shows that reliance on taxation has, in fact, increased responsiveness and accountability by expanding the political power wielded by taxpayers. Critically, however, processes of tax bargaining have been highly varied, frequently long term and contextually contingent. Capturing this diversity provides novel insight into politics in developing countries and how tax reform can be designed to encourage broader governance gains.
3. Investing in people.
This book employs the event of the Arab Spring revolution of 2011 to reflect on the event itself and beyond. Some of the chapters address the colonial encounter and its lingering reverberations on the African sociopolitical landscape. Others address the aftermath of large scale societal violence and trauma that pervade the African context. The contributions indicate the range of challenges confronting African societies in the postmodern era. They also illustrate the sheer resilience and inventiveness of those societies in the face of apparently overwhelming odds. What is the nature of political power in contemporary Africa as constituted from below instead of being a state driven phenomenon? What constitutes sovereignty without recourse to the usual academic responses and discourses? These two questions loom behind most of the deliberations contained in this book with contributions from an impressive field of international scholars.
This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA’s revenue mobilization efforts in three ways. First, it examines the importance of mining, the role of multinational enterprises (MNEs), and mining revenue outcomes in SSA. Second, it assesses the magnitude of profit shifting in mining drawing on new macro level research, supplemented by case studies to illustrate the lived experience of tax avoidance in SSA mining. Third, the paper identifies tax policy reforms that could boost revenue mobilization in SSA.
Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
This book provides in-depth descriptions and analysis of how cash transfer programs have evolved and been used in Sub-Saharan Africa since 2000. The analysis focuses on program features and implementation, but it also highlights political economy issues and current knowledge gaps.
FinTech is a major force shaping the structure of the financial industry in sub-Saharan Africa. New technologies are being developed and implemented in sub-Saharan Africa with the potential to change the competitive landscape in the financial industry. While it raises concerns on the emergence of vulnerabilities, FinTech challenges traditional structures and creates efficiency gains by opening up the financial services value chain. Today, FinTech is emerging as a technological enabler in the region, improving financial inclusion and serving as a catalyst for the emergence of innovations in other sectors, such as agriculture and infrastructure.